Regno Unito Calcolatore fiscale 2025/26
Calculate il tuo UK Imposta sul Reddito (PAYE), National Insurance, Imposta sulle Società, and VAT. Reflects the 2025/26 thresholds, including the Franchigia Personale 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 Imposta sul reddito & NI Calculator
Include franchigia personale, scaglioni dell'imposta sul reddito e contributi National Insurance Classe 1 per un dipendente.
Common UK reliefs that reduce il tuo taxable income.
Tax Breakdown
Calcolatore Imposta sulle Società Regno Unito
19% small profits rate (under £50k). 25% main rate (over £250k). Marginal relief applies between those thresholds — modelled Qui as an approximate 26.75% effective rate.
Tax Breakdown
Calcolatore IVA Regno Unito (20%)
Calcola l'IVA all'aliquota standard britannica (20%) o all'aliquota ridotta (5%) per articoli come energia domestica e seggiolini auto per bambini.
Calcolatore IVA Regno Unito Breakdown
Key Facts Circa UK Tax
HMRC administers Imposta sul reddito, National Insurance, Imposta sulle Società and VAT. The UK tax year runs from 6 April to 5 April.
Franchigia Personale 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.
Imposta sul Reddito a Tre Scaglioni
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.
Imposta sulle Società a Due Livelli
19% Small Profits Rate (profits ≤ £50,000). 25% Main Rate (profits ≥ £250,000). Marginal relief applies between, effectively phasing the rate.
IVA 20%, Soglia 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).
Scadenza Autovalutazione
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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Inizia gratisHow to Pay Tax in the UK
Che tu sia un dipendente PAYE, lavoratore autonomo o società a responsabilità limitata — ecco come funziona la compliance fiscale nel Regno Unito.
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 il tuo Government Gateway account at GOV.UK for online filing.
Register on GOV.UK →Comprendi quanto devi
Employees (PAYE): Imposta sul reddito and Class 1 NI deducted by il tuo employer monthly — no further action unless you have side income. Self-employed: File self-assessment annually; pay Imposta sul reddito + Class 4 NI. Limited companies: Imposta sulle Società on profits + PAYE on director salaries + VAT if turnover > £90k.
Tieni registri digitali (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. Fatturazione+, helps you generate the invoices and expense logs that HMRC requires.
Start Tracking for Gratuito →Presenta le dichiarazioni
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. Imposta sulle Società: CT600 return within 12 months of year-end; payment within 9 months.
Paga l'imposta
Pay via il tuo 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.
Frequentemente Interrogato
Domande
Everything you need to know about UK tax for 2025/26.
Qual è la franchigia personale del Regno Unito?
£12,570 for 2025/26 — the amount you can earn before paying Imposta sul reddito. 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.
Quali sono le aliquote dell'imposta sul reddito britannica per il 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).
Devo pagare 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).
Qual è la soglia di registrazione IVA?
You must register for VAT once il tuo taxable turnover exceeds £90,000 in any 12-month rolling period. You can also register voluntarily below that — useful if il tuo customers are VAT-registered businesses (you can reclaim input VAT).
Come funziona l'imposta sulle società?
Limited companies pay Imposta sulle Società 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 il tuo accounting period.
Quando è l'anno fiscale e la scadenza di dichiarazione britannica?
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.