Skip to content
Mis à jour pour l'année fiscale 2025/26

Royaume-Uni Calculatrice d'impôts 2025/26

Calculate votre UK Impôt sur le revenu (PAYE), National Insurance, Impôt sur les sociétés, and VAT. Reflects the 2025/26 thresholds, including the Abattement personnel 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 Impôt sur le revenu & NI Calculator

Inclut l'abattement personnel, les tranches d'impôt sur le revenu et les cotisations National Insurance de classe 1 pour un salarié.

Calculatrice de l'impôt sur les sociétés au Royaume-Uni

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

Calculatrice de TVA au Royaume-Uni (20%)

Calculez la TVA au taux standard britannique (20 %) ou au taux réduit (5 %) pour des articles comme l'énergie résidentielle et les sièges-auto pour enfants.

Key Facts A propos de UK Tax

HMRC administers Impôt sur le revenu, National Insurance, Impôt sur les sociétés and VAT. The UK tax year runs from 6 April to 5 April.

Abattement personnel 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.

Impôt sur le revenu à trois tranches

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

National Insurance Classe 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.

Impôt sur les sociétés à deux niveaux

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

TVA 20 %, seuil de 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).

Échéance auto-évaluation

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 Facturation+,

Créez des factures conformes à la TVA, suivez vos dépenses et générez des rapports prêts pour l'auto-évaluation HMRC — le tout depuis une seule application.

Commencer gratuitement

How to Pay Tax in the UK

Que vous soyez salarié PAYE, auto-entrepreneur ou société à responsabilité limitée — voici comment fonctionne la conformité fiscale au Royaume-Uni.

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 votre Government Gateway account at GOV.UK for online filing.

Register on GOV.UK →

Comprenez ce que vous devez

Employees (PAYE): Impôt sur le revenu and Class 1 NI deducted by votre employer monthly — no further action unless you have side income. Self-employed: File self-assessment annually; pay Impôt sur le revenu + Class 4 NI. Limited companies: Impôt sur les sociétés on profits + PAYE on director salaries + VAT if turnover > £90k.

Tenez des registres numériques (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. Facturation+, helps you generate the invoices and expense logs that HMRC requires.

Commencer le suivi gratuitement →

Produisez vos déclarations

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. Impôt sur les sociétés: CT600 return within 12 months of year-end; payment within 9 months.

Payez votre impôt

Pay via votre 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.

Fréquemment Demandé
Questions

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

Quel est l'abattement personnel au Royaume-Uni ?

£12,570 for 2025/26 — the amount you can earn before paying Impôt sur le revenu. 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.

Quels sont les taux d'impôt sur le revenu au Royaume-Uni pour 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).

Dois-je payer la National Insurance ?

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).

Quel est le seuil d'enregistrement à la TVA ?

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

Comment fonctionne l'impôt sur les sociétés ?

Limited companies pay Impôt sur les sociétés 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 votre accounting period.

Quelle est l'année fiscale et l'échéance de déclaration au Royaume-Uni ?

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.

Prêt à facturer plus intelligemment pour votre entreprise ?

Commencez à facturer en seulement 10 secondes

French
English Arabic Spanish Dutch German Italian Portuguese Swahili