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UK Income Tax Calculator 2026/27 — England & Scotland

See how much Income Tax you pay on any income in 2026/27. The calculator splits your income into tax bands, applies your personal allowance, reduces it automatically once income passes £100,000, and shows your effective rate, your tax on the next pound and your income after tax.

How to use the UK Income Tax Calculator

  1. Enter your taxable income as a yearly, monthly, weekly or hourly amount.
  2. Choose the tax year and whether you pay tax in England, Wales, Northern Ireland or Scotland.
  3. Optionally add your tax code to use your own allowance instead of the standard one.
  4. Read your tax band by band, your effective tax rate and the income left after tax.

2026/27 Income Tax bands

In England, Wales and Northern Ireland you pay 20% on the first £37,700 of taxable income (income above your personal allowance), 40% up to £125,140 and 45% above that. Scotland has six bands, from a 19% starter rate to a 48% top rate.

Bands apply only to the slice of income that falls inside them. Moving into a higher band never means all of your income is taxed at the higher rate — only the part above the threshold.

The personal allowance and income over £100,000

Most people can earn £12,570 tax-free. Once adjusted net income passes £100,000, the allowance is reduced by £1 for every £2 of extra income. It reaches zero at £125,140.

That reduction creates an effective 60% marginal rate between those two figures in England, Wales and Northern Ireland. Paying more into a pension is one way to bring adjusted net income back down.

Assumptions & important information

  • Rates and thresholds shown are for the 2026/27 tax year and were last checked against GOV.UK on 2 November 2026.
  • The result treats the figure you enter as all of your taxable income, using the standard personal allowance (or the allowance from your tax code).
  • Savings income, dividends, taxable benefits, Marriage Allowance, Blind Person’s Allowance and other reliefs are not included.
  • Band thresholds follow HMRC’s PAYE tables, where bands are measured on taxable income after the personal allowance.
  • This calculator gives estimates for information only. It is not financial, tax or legal advice — check important decisions with HMRC, your employer or a regulated adviser.

Ideas & examples

  • £45,000 salary in England: Taxable income is £32,430 after the £12,570 allowance, giving £6,486 Income Tax — an effective rate of 14.4%.
  • £110,000 and the lost allowance: Your allowance falls to £7,570, so Income Tax is £33,432. Each extra pound between £100,000 and £125,140 is effectively taxed at 60%.
  • £110,000 in Scotland: The same income produces £37,482 Income Tax in Scotland, £4,050 more than in England.

Frequently asked questions

How is Income Tax calculated in the UK?

Your personal allowance is deducted from your income, and the remaining taxable income is taxed band by band at increasing rates. The calculator shows how much of your income falls in each band and the tax due on it.

Are Scottish tax bands different?

Yes. Scotland sets its own rates and thresholds for non-savings, non-dividend income, with six bands instead of three. Tick Scotland in the calculator to see the difference.

What is the 60% tax trap?

Between £100,000 and £125,140, you lose £1 of personal allowance for every £2 earned. Combined with the 40% higher rate, extra income is effectively taxed at 60%.

Does this include National Insurance?

No — this calculator covers Income Tax only. Use the National Insurance calculator or the Take-Home Pay Calculator to include National Insurance, pensions and student loans.

Is the calculator suitable for savings or dividend income?

It is designed for employment and pension income. Savings and dividends have separate allowances and rates, so they are not included.

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