United Kingdom

Individual - Sample personal income tax calculation

Last reviewed - 24 June 2021

Tax computation for 2021/22 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) *	12,570
Less: Phase out where income exceeds GBP 100,000	(12,570)	0
Taxable net income		175,000

Tax due:
GBP 0 to 37,700 @ 20%	7,540
GBP 37,701 to 150,000 @ 40%	44,920
Over GBP 150,000 @ 45%	11,250
Total tax due		63,710

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