UK Income Tax Calculator 2026/27
Enter your salary and see exactly how much income tax you pay in 2026/27, split by band, plus National Insurance and your take-home pay. Covers England, Wales, Northern Ireland and Scottish rates, with the personal allowance taper above £100,000.
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Enter your gross annual salary to see how much income tax you pay in 2026/27, band by band.
How UK income tax is calculated in 2026/27
UK income tax is charged on the part of your income above the personal allowance, in bands. For the 2026/27 tax year (6 April 2026 to 5 April 2027) the personal allowance is £12,570 and the thresholds remain frozen, so pay rises push more of your salary into higher bands. The allowance is withdrawn by £1 for every £2 earned above £100,000 and disappears at £125,140, which creates an effective 60% rate in that range.
Compare with other countries in our European net salary calculators hub.
Income tax bands 2026/27 (England, Wales and Northern Ireland)
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scottish income tax bands
| Band | Taxable income | Rate |
|---|---|---|
| Starter | £12,571 to £15,397 | 19% |
| Basic | £15,398 to £27,491 | 20% |
| Intermediate | £27,492 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Scottish rates apply to earnings and pensions of Scottish taxpayers; savings and dividends use UK-wide rates. The bands shown are those published for 2025/26; the Scottish Budget sets each year's thresholds, so confirm the 2026/27 figures if you are close to a threshold.
Worked example: £40,000 salary
Taxable income is £40,000 − £12,570 = £27,430, all within the basic rate band, so income tax is £5,486 a year (about £457 a month). National Insurance adds £2,194 (8% on earnings between £12,570 and £50,270), leaving take-home pay of about £32,320 a year or £2,693 a month. On £60,000 the tax is £11,432: £7,540 at 20% on the first £37,700 of taxable income plus £3,892 at 40% on the remaining £9,730.
What reduces your income tax
Pension contributions through salary sacrifice or net pay arrangements reduce taxable pay (and NI for salary sacrifice). Gift Aid and personal pension contributions extend your basic rate band. Marriage Allowance transfers £1,260 of allowance between spouses when one earns below the allowance. Blind Person's Allowance and some job expenses also increase what you can earn tax-free. The calculator covers employment income; self-employed profits use the same bands but Class 4 NI instead of Class 1.
Common mistakes: applying 40% to the whole salary once you cross £50,270 (only the slice above is taxed at 40%), forgetting that the personal allowance tapers above £100,000, and mixing up tax code letters: 1257L means the standard allowance, while K codes mean deductions exceed your allowance.
How to use the income tax calculator
- Enter your gross annual salary before tax and deductions.
- Choose Scotland or the rest of the UK and add any pension contribution percentage.
- Press “Calculate income tax” to see the tax per band, National Insurance and your take-home pay.
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Frequently asked questions
How much income tax will I pay on £30,000?
£3,486 a year in England, Wales or Northern Ireland: 20% of the £17,430 above the £12,570 personal allowance. National Insurance adds £1,394.
What is the personal allowance for 2026/27?
£12,570. It is reduced by £1 for every £2 of income above £100,000 and is zero from £125,140.
When do I start paying 40% tax?
On taxable income above £37,700, which is a salary above £50,270 with the standard allowance. Only the part above that threshold is taxed at 40%.
Is income tax different in Scotland?
Yes. Scotland has six bands from 19% to 48% on earnings. Savings and dividends follow UK-wide rates.
Does the calculator include National Insurance?
Yes. Employee Class 1 NI is 8% between £12,570 and £50,270 and 2% above, and is shown separately from income tax.
Why is my effective rate 60% between £100,000 and £125,140?
Because the personal allowance is withdrawn at £1 per £2 in that range, each extra £100 is taxed at 40% and also loses £50 of allowance taxed at 40%, giving 60% overall.