United Kingdom

Individual - Sample personal income tax calculation

Last reviewed - 12 January 2021

Tax computation for 2020/21 for a single individual (employee).

Tax computation	GBP	GBP
Earned income:
Salary	160,000
Benefits	15,000
Total earned income		175,000

Less - Personal deductions
Personal allowance (where available) *	12,500
Less: Phase out where income exceeds GBP 100,000	(12,500)	0
Taxable net income		175,000

Tax due:
GBP 0 to 37,500 @ 20%	7,500
GBP 37,501 to 150,000 @ 40%	45,000
Over GBP 150,000 @ 45%	11,250
Total tax due		63,750

* The personal allowance is not available to any taxpayer claiming the remittance basis.