UK Income Tax Calculator
Calculate UK income tax and take-home pay for 2026/27, including Scottish rates and the personal allowance taper.
About the UK Income Tax Calculator
The personal allowance is £12,570, reduced by £1 for every £2 of income over £100,000 (gone at £125,140). In England, Wales and Northern Ireland, taxable income is taxed at 20% up to £37,700, 40% to £125,140 and 45% above.
Scotland has six bands for 2026/27: 19%, 20%, 21%, 42%, 45% and 48%. Thresholds are frozen until April 2031.
The formula
Tax = bands applied to (income − pension − personal allowance)
2026/27 bands above the personal allowance
| Rate | England, Wales, NI | Scotland |
|---|---|---|
| 19% starter | — | £0 – £3,967 |
| 20% basic | £0 – £37,700 | £3,968 – £16,956 |
| 21% intermediate | — | £16,957 – £31,092 |
| 40% / 42% higher | £37,701 – £125,140 | £31,093 – £62,430 |
| 45% advanced | — | £62,431 – £125,140 |
| 45% / 48% top | above £125,140 | above £125,140 |
Worked example
Example: Income tax 2026/27 = £7,486
- Inputs: Yearly income before tax: £50,000; Pension via salary sacrifice (yearly): £0; Where you live: England, Wales, NI.
- Formula: Tax = bands applied to (income − pension − personal allowance)
- Result: Income tax 2026/27 = £7,486
- Marginal tax rate: 20%
- National Insurance: £2,994
- Take-home per month: £3,293
Things to keep in mind
- Employee NI shown assumes category A; salary sacrifice also reduces NI, relief-at-source pensions don't reduce it.
Questions people ask
What is the 60% tax trap?
Between £100,000 and £125,140 the allowance taper makes the effective rate 60%; pension contributions can avoid it.
Are savings and dividends taxed the same?
No; they have their own allowances and rates (dividends 10.75%/35.75%/39.35% from April 2026).