Income Tax Calculator 2026/27
Updated for the 2026/27tax year · Last updated
Enter your annual income to see a full breakdown of your UK income tax — band by band, with your effective rate. Toggle the Scotland switch if you pay the Scottish rate of income tax.
Income tax in the UK is charged progressively across four bands. For the 2026/27 tax year, the personal allowance stands at £12,570 — the amount of income you can receive completely free of tax. Above that, each band applies only to the portion of income that falls within it, not to your total earnings. Moving into a higher band never means paying that higher rate on income already taxed at a lower rate.
The 2026/27 bands for England, Wales, and Northern Ireland are: 0% on the first £12,570 (personal allowance), 20% on £12,571–£50,270 (basic rate), 40% on £50,271–£125,140 (higher rate), and 45% above £125,140 (additional rate). Scotland uses a separate six-band structure set by the Scottish Parliament — use the Scotland toggle to model your Scottish income tax position.
One of the most misunderstood features of the UK income tax system is the personal allowance taper. Once your income exceeds £100,000, the personal allowance reduces by £1 for every £2 of income above that threshold. By £125,140, the allowance is entirely withdrawn. This creates an effective 60% marginal tax rate on income between £100,000 and £125,140 — higher than the headline additional rate. If your income approaches or exceeds £100,000, careful planning around pension contributions and other reliefs can preserve more of your allowance.
Total income tax
£4,486
Effective rate: 12.8%
| Band | Rate | Tax |
|---|---|---|
| Personal Allowance | 0% | £0 |
| Basic Rate | 20% | £4,486 |
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How this calculator works
The calculator works through the following steps for the 2026/27 tax year:
Step 1 — Adjusted net income: Your gross income is taken as entered. If you make pension contributions or Gift Aid donations, these reduce your adjusted net income for the purpose of calculating the personal allowance. This calculator uses gross income directly — for pension-adjusted figures, use the Take-Home Pay or Pension calculators.
Step 2 — Personal allowance taper: If your income exceeds £100,000, the calculator reduces the personal allowance by £1 for every £2 above £100,000. Below £100,000, the full £12,570 applies. Above £125,140, no personal allowance is applied.
Step 3 — Band-by-band calculation: Income tax is applied sequentially across each band: 0% on the personal allowance, 20% on the basic rate band (£12,571–£50,270), 40% on the higher rate band (£50,271–£125,140), and 45% above £125,140. Each calculation is applied only to the portion of income falling in that band, not to the total.
Scottish income tax: When the Scotland toggle is enabled, the calculator applies the Scottish Rate of Income Tax (SRIT) bands instead of the rest-of-UK bands. Scotland uses six rates: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%), and top (48%). The thresholds and the underlying personal allowance differ from England and Wales. The calculator reflects the 2026/27 Scottish bands as set by Holyrood.
Effective rate: The effective rate shown is total income tax divided by gross income. Because of the personal allowance and the progressive band structure, your effective rate is always lower than the highest marginal rate you pay. This is the figure that matters for comparing your overall tax burden across different income levels.