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.