United Kingdom

Individual - Sample personal income tax calculation

Last reviewed - 10 July 2020

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.