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.
Common UK reliefs that reduce su taxable income.
Desglose fiscal
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.
Desglose fiscal
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.
Calculadora de IVA del Reino Unido Breakdown
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.
Track Your UK Taxes Automatically with Facturación+,
Crea facturas conformes al IVA, registra gastos y genera informes listos para la autoevaluación de HMRC — todo desde una sola app.
Empieza gratisHow 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.
Empezar seguimiento gratis →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.