United Kingdom

United Kingdom tax 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

Tax simulator *

Simulate your taxation in United Kingdom based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

Your income

Contributions

2 594 GBP

5.8 %

IT (brackets)

5 967 GBP

Eff. 13.3 %

Net annual

36 438 GBP

Monthly net

3 037 GBP

Total burden

19.0 %

Calculation details

── Salarié CDI ──

Brut : 45 000 GBP

Cotisations salarié : −2 594 GBP

Net imposable : 42 406 GBP

→ Revenu fiscal : 42 406 GBP

── Foyer fiscal ──

Revenu imposable (barème) : 42 406 GBP

Barème progressif × 1 part : 5 967 GBP

IR progressif : 5 967 GBP

= Impôt total : 5 967 GBP

Compare with another country

* Indicative simulation, not contractual

Income tax brackets

The progressive schedule has 4 brackets. Only the portion of income in each bracket is taxed at its rate.

Income bracketRateTax
012 570 GBP0 %
12 57050 270 GBP20 %5 967 GBP
50 270125 140 GBP40 %
125 140 GBP45 %
Total 5 967 GBP

Household taxable income : 42 406 GBP

Gross IT (schedule) : 5 967 GBP

Progressive IT : 5 967 GBP = 5 967 GBP

Social contributions

Mandatory social contributions in United Kingdom. Caps depend on PASS (0 GBP in 2025).

Employee share

ContributionRateBase
NI Class 18 %floor 12 570 cap 50 270
Total~8.0 %

Employer share

ContributionRateBase
NI Class 1 (empl.)13.8 %floor 9 100
Total~13.8 %

Self-employed

ContributionRateBase
NI Class 46 %Uncapped
Total~6.0 %

VAT / Indirect taxes

Standard rate

20 %

Goods and services

Reduced rate

5 %

Domestic fuel, child car seats

Zero rate

0 %

Food, books, children clothing

Which regime to choose?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Sole proprietorship

Companies (SASU, SARL, SAS...)

Crypto assets

Capital Gains Tax (CGT): 10% (basic rate) or 20% (higher rate). Annual exempt amount £3,000. Crypto-to-crypto swaps are taxable events. Reported via Self Assessment.

Capital gains

20 %

Crypto swap

Taxable

Reporting

Required

Crypto score

50/100

Real estate

CGT 18% (basic) or 28% (higher) since 2024 for residential property. Primary residence exempt. SDLT: 0-12%.

Resident

28 %

Primary exempt

Rental: 20 %

Stocks, dividends, investments

Investment taxation in United Kingdom.

Dividends

Variable

Gains

Variable

Interest

Variable

Real examples

Real-life examples in United Kingdom. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 GBP
Social contributions1 794 GBP
Income tax4 127 GBP (11.8 %)
Net annual29 078 GBP
Total burden16.9 %

Married 2 kids, €50k + €30k employees

Gross income80 000 GBP
Social contributions4 389 GBP
Income tax17 676 GBP (22.1 %)
Net annual57 935 GBP
Total burden27.6 %

Micro BNC, €77k revenue

Gross income77 000 GBP
Social contributions16 247 GBP
Income tax7 760 GBP (10.1 %)
Net annual52 993 GBP
Total burden31.2 %

Senior exec, €90k gross

Gross income90 000 GBP
Social contributions4 022 GBP
Income tax21 823 GBP (24.3 %)
Net annual64 155 GBP
Total burden28.7 %

* Indicative simulation, not contractual. Rounded results.

Learn more

* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.