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Aggiornato per l'anno fiscale 2025/26

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.

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.

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.

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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How 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.

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