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Actualizado para el año fiscal 2025/26

Reino Unido Calculadora de impuestos 2025/26

Calculate su UK Impuesto sobre la Renta (PAYE), National Insurance, Impuesto de Sociedades, and VAT. Reflects the 2025/26 thresholds, including the Asignación Personal de 12.570 £ and 20% basic rate.

Based on HMRC published rates for the 2025/26 tax year (6 April 2025 – 5 April 2026). Personal Allowance is frozen at £12,570 until 2028. Personal Allowance taper above £100k income is not modelled. Scottish income tax uses different bands. For informational purposes only — consult an accountant or HMRC for official guidance.

UK Impuesto sobre la renta & NI Calculator

Incluye la asignación personal, los tramos del Impuesto sobre la Renta y las contribuciones al Seguro Nacional Clase 1 para un empleado.

Calculadora del Impuesto de Sociedades del Reino Unido

19% small profits rate (under £50k). 25% main rate (over £250k). Marginal relief applies between those thresholds — modelled aquí as an approximate 26.75% effective rate.

Calculadora de IVA del Reino Unido (20%)

Calcula el IVA al tipo estándar del Reino Unido (20 %) o al tipo reducido (5 %) para artículos como energía doméstica y sillas de coche para niños.

Key Facts Acerca de UK Tax

HMRC administers Impuesto sobre la renta, National Insurance, Impuesto de Sociedades and VAT. The UK tax year runs from 6 April to 5 April.

Asignación Personal de 12.570 £

Earn up to £12,570 per tax year completely tax-free. The allowance tapers by £1 for every £2 of income above £100,000 — gone entirely by £125,140.

Impuesto sobre la Renta en Tres Tramos

Basic (20%) up to £50,270. Higher (40%) up to £125,140. Additional (45%) above. Scotland uses 6 bands and different thresholds.

Seguro Nacional Clase 1

Employees pay 8% NI on earnings £12,570–£50,270, then 2% above. Self-employed pay Class 4 NI at 6% and 2% on similar bands, plus Class 2 if profits exceed £6,725.

Impuesto de Sociedades en Dos Niveles

19% Small Profits Rate (profits ≤ £50,000). 25% Main Rate (profits ≥ £250,000). Marginal relief applies between, effectively phasing the rate.

IVA 20 %, Umbral 90k £

Mandatory VAT registration once turnover exceeds £90,000 in a 12-month period. Standard 20%, reduced 5% (energy, car seats), zero-rated 0% (books, children's clothes, most food).

Fecha límite de Autoevaluación

Online filing deadline: 31 January after the tax year ends. Paper filing: 31 October. Late filing: £100 penalty straight away, more for longer delays.

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How to Pay Tax in the UK

Ya seas empleado PAYE, autónomo o sociedad limitada — esto es cómo funciona el cumplimiento fiscal en el Reino Unido.

Get Your UTR & Government Gateway Account

If you're self-employed or have non-PAYE income, register with HMRC for self-assessment. You'll receive a Unique Taxpayer Reference (UTR). Set up su Government Gateway account at GOV.UK for online filing.

Register on GOV.UK →

Entiende lo que debes

Employees (PAYE): Impuesto sobre la renta and Class 1 NI deducted by su employer monthly — no further action unless you have side income. Self-employed: File self-assessment annually; pay Impuesto sobre la renta + Class 4 NI. Limited companies: Impuesto de Sociedades on profits + PAYE on director salaries + VAT if turnover > £90k.

Mantén registros digitales (Making Tax Digital)

MTD is HMRC's digital filing programme. VAT-registered businesses must submit returns through compatible software since April 2022. Self-assessment MTD launches for income > £50k in April 2026. Facturación+, helps you generate the invoices and expense logs that HMRC requires.

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Presenta tus declaraciones

Self-assessment: Online by 31 January following the tax year (e.g. 2025/26 due 31 January 2026). VAT: Usually quarterly, 1 month + 7 days after period end. Impuesto de Sociedades: CT600 return within 12 months of year-end; payment within 9 months.

Paga tu impuesto

Pay via su Government Gateway account, online banking, or Direct Debit. Self-assessment payments on account are due 31 January (balancing + first interim) and 31 July (second interim). Penalties for late payment: 5% after 30 days, 5% more after 6 months, and again at 12 months — plus interest.

Con frecuencia Preguntado
Preguntas

Everything you need to know about UK tax for 2025/26.

¿Cuál es la asignación personal del Reino Unido?

£12,570 for 2025/26 — the amount you can earn before paying Impuesto sobre la renta. It tapers by £1 for every £2 of income above £100,000 — fully gone by £125,140. Not available to non-residents in some cases.

¿Cuáles son los tipos del Impuesto sobre la Renta del Reino Unido para 2025/26?

Basic rate 20% on income £12,571–£50,270. Higher rate 40% on £50,271–£125,140. Additional rate 45% above £125,140. Thresholds are frozen until 2028. Scotland uses 6 bands with different thresholds (starter, basic, intermediate, higher, advanced, top).

¿Tengo que pagar el Seguro Nacional?

Yes if you earn above the Primary Threshold (£12,570). Employees pay Class 1: 8% on earnings £12,570–£50,270, 2% above. Self-employed pay Class 4: 6% on £12,570–£50,270, 2% above (plus Class 2 if profits exceed £6,725).

¿Cuál es el umbral de registro del IVA?

You must register for VAT once su taxable turnover exceeds £90,000 in any 12-month rolling period. You can also register voluntarily below that — useful if su customers are VAT-registered businesses (you can reclaim input VAT).

¿Cómo funciona el Impuesto de Sociedades?

Limited companies pay Impuesto de Sociedades on profits. 19% Small Profits Rate on profits ≤ £50,000. 25% Main Rate on profits ≥ £250,000. Marginal Relief applies between — effectively phasing the rate from 19% to 25%. Payment is due 9 months and 1 day after the end of su accounting period.

¿Cuándo es el año fiscal y la fecha límite del Reino Unido?

The UK tax year runs from 6 April to 5 April. Online self-assessment deadline is 31 January after the tax year ends (so 2025/26 returns are due 31 January 2027). Paper returns: 31 October. Late filing triggers a £100 penalty immediately.

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