UK Income Tax Calculator 2026/27

Your estimated annual UK Income Tax liability for 2026/27 — the amount of Income Tax you owe on your taxable income, worked out band by band for your region. National Insurance, pension contributions, student loan repayments and estimated take-home pay are also shown, but as secondary figures, because they are separate deductions governed by different rules. If you want a full payslip-style breakdown of net pay instead, use our Take-Home Pay Calculator.

Your marginal Income Tax rate is the rate charged on your next pound of taxable income — 20%, 40% or 45% in England, Wales and Northern Ireland, or one of Scotland's six bands. Your effective Income Tax rate is your total Income Tax divided by your taxable income, expressed as a percentage. The effective rate is always lower than the marginal rate for anyone earning above the basic rate band, because only the portion of income inside each band is taxed at that band's rate — earlier, lower-taxed slices pull the average down. Note both figures describe Income Tax only; they exclude National Insurance.

Income Tax on earned income is partially devolved to the Scottish Parliament, which sets its own rates and bands each year via a Scottish Rate Resolution. For 2026/27 Scotland has six bands rather than three: Starter 19% (£12,571–£16,537), Basic 20% (£16,538–£29,526), Intermediate 21% (£29,527–£43,662), Higher 42% (£43,663–£75,000), Advanced 45% (£75,001–£125,140) and Top 48% (over £125,140). The Personal Allowance and its £100,000–£125,140 taper are set by Westminster and apply in Scotland unchanged. Savings and dividend income is not devolved — a Scottish taxpayer pays rest-of-UK rates on those, though neither is modelled by this calculator.

Between £100,000 and £125,140 of income, your Personal Allowance is withdrawn at £1 for every £2 earned above £100,000. Because tax is still charged on the income that triggers the withdrawal, each extra £1 earned in this band effectively costs 60p in combined lost allowance and Income Tax — an effective marginal rate of 60%, higher than even the 45% additional rate. This calculator flags when your income falls in this range. Pension contributions via salary sacrifice or a net pay arrangement are the most direct way to reduce taxable income back below £100,000.

Your employer applies PAYE using your specific tax code, which can include adjustments this calculator does not know about — a K code, a benefit-in-kind restriction, an underpayment being collected from a previous year, or a non-standard Personal Allowance. This calculator assumes the standard 2026/27 Personal Allowance and tax code. Treat the result as a planning estimate, and check your payslip or P60 — or contact HMRC — for your confirmed position.