💰 UK Income Tax Calculator

UK Income Tax is the tax you pay on your earnings from employment, self-employment, pensions, rental income and most other sources. It is collected by HM Revenue and Customs (HMRC) and is the single largest source of government revenue. The amount you pay depends on how much you earn above your Personal Allowance — the portion of income on which you pay no tax. For the 2026/27 tax year, the standard Personal Allowance is £12,570 and has been frozen at this level until at least April 2028, meaning more people are pulled into higher tax bands as their wages rise with inflation.

The UK uses a progressive tax system with different bands. In England, Wales and Northern Ireland, you pay 20% on income between £12,571 and £50,270 (the basic rate band), 40% on income between £50,271 and £125,140 (the higher rate band), and 45% on income above £125,140 (the additional rate). Scotland has its own six-band system set by the Scottish Parliament: a 19% starter rate, a 20% basic rate, a 21% intermediate rate, a 42% higher rate, a 45% advanced rate, and a 48% top rate, making Scottish taxpayers on middle and higher incomes pay more than their counterparts in the rest of the UK.

One critical feature is the Personal Allowance taper. Once your adjusted net income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above that threshold. By the time your income reaches £125,140, your entire Personal Allowance has been eliminated. This creates an effective marginal tax rate of 60% in the zone between £100,000 and £125,140 — a significant cliff edge that catches many higher earners by surprise. Understanding this taper is essential for salary negotiations, bonus planning and pension contribution decisions.

Additional reliefs include Marriage Allowance, which lets a non-taxpayer transfer £1,260 of their Personal Allowance to their spouse or civil partner (saving up to £252 per year), and Blind Persons Allowance, which adds £3,070 to your tax-free amount. This calculator helps you estimate your income tax liability for the 2026/27 tax year and is for informational purposes only.

The calculator applies the 2026/27 income tax bands to your gross salary. First it determines your Personal Allowance, applying the taper if your income exceeds £100,000. Then it applies the appropriate tax bands depending on whether you live in England, Northern Ireland or Wales, or in Scotland. Pension contributions are deducted from your gross salary before tax is calculated (relief at source is assumed). Marriage Allowance and Blind Persons Allowance are applied where selected.

England, NI and Wales Tax Bands 2026/27

Scottish Tax Bands 2026/27

1. Enter your gross annual salary before any deductions.
2. Select your region — England, Northern Ireland, Wales, or Scotland.
3. Enter your annual pension contributions in pounds (these reduce your taxable income).
4. Tick Marriage Allowance if your partner is transferring \u00A31,260 of their allowance to you.
5. Tick Blind Persons Allowance if you are registered blind. Then click Calculate.

What is the Personal Allowance for 2026/27?

The standard Personal Allowance is \u00A312,570 for the 2026/27 tax year. This is the amount you can earn before paying any income tax. It has been frozen at this level since April 2021 and will remain frozen until at least April 2028.

How does the Personal Allowance taper work?

If your adjusted net income exceeds \u00A3100,000, your Personal Allowance is reduced by \u00A31 for every \u00A32 of income above that threshold. By the time your income reaches \u00A3125,140, your entire Personal Allowance is eliminated. This means the effective marginal tax rate between \u00A3100,000 and \u00A3125,140 is 60%.

How are Scottish tax bands different?

{'Scotland has six income tax bands set by the Scottish Parliament': '19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. This means Scottish taxpayers on middle and higher incomes pay more income tax than those in England, Wales and Northern Ireland.'}

What is Marriage Allowance?

Marriage Allowance lets you transfer \u00A31,260 of your Personal Allowance to your spouse or civil partner if you earn less than the Personal Allowance and your partner is a basic rate taxpayer. This reduces their tax bill by up to \u00A3252 per year. You can claim it on GOV.UK and backdate it for up to four years.

Does this calculator include National Insurance?

No, this calculator only estimates income tax. National Insurance contributions are a separate tax. Use our NIC calculator or the take-home pay calculator to see your full deductions.

Are pension contributions deducted before or after tax?

This calculator deducts pension contributions from your gross salary before applying tax bands, which reflects net-pay arrangement and salary sacrifice schemes. If you are in a relief-at-source scheme, the tax relief is added back to your pension pot by HMRC rather than reducing your taxable income directly.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

The Personal Allowance taper between £100,000 and £125,140 creates an effective marginal rate of 60%. Increasing your pension contributions is one of the most effective ways to reduce your adjusted net income and preserve some or all of your Personal Allowance. For example, a £10,000 pension contribution saves £6,000 in tax for someone earning between £100,000 and £125,140, compared to just £4,000 for someone earning above £125,140.

If you are married or in a civil partnership and one partner earns below the Personal Allowance, claiming Marriage Allowance is free money — up to £252 per year. You can backdate claims for up to four tax years. Scottish taxpayers earning between £50,000 and £125,000 typically pay significantly more income tax than equivalent earners in England, which is worth factoring into relocation decisions. Remember that this calculator does not include National Insurance contributions — use our NIC calculator or the take-home pay calculator for the full picture.