Income Tax calculator UK: 2026 to 2027 rates

Income Tax calculator

Where do you live?

Scottish rates apply if your main home is in Scotland, wherever you work.

England, Wales or NIScotland

Income for the year, before tax

Pay, pensions, profits and other income before tax, after any pension contributions taken from pay before tax. Leave out savings interest and dividends.

Income Tax for 2026 to 2027

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Enter your income to see the tax.

Tax year: —
10% deduction for employment expenses: —
Personal Allowance: —
Taxable income (after the allowance): —
Number of parts: —
Family quotient (income per part): —
Gross tax: —
Benefit of the extra half-parts, capped at: —
Décote (reduction for a low tax): —
Income Tax: —
Per month (one twelfth): —
Rate on your top slice of income: —
Average rate on your income: —

Band by band

The band-by-band detail appears with the result.

Recent calculations

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How it works

Enter your income for the year before tax and choose where you live. You get your Income Tax for the 2026 to 2027 tax year, your Personal Allowance, the tax in each band and your average and top rates, with every step shown. It covers pay, pensions, self-employed profits and other income that is not savings interest or dividends. National Insurance is not included.

Enter your income for the year

Use your income for the whole tax year before tax: salary, bonuses, pensions, profits and rental income. If pension contributions are taken from your pay before tax, use your pay after them. Leave out savings interest and dividends, which have their own allowances and rates.

Choose where you live

Scottish taxpayers pay Scottish rates on this income, in six bands from 19% to 48%. England and Northern Ireland pay 20%, 40% and 45%, and the Welsh rates for 2026 to 2027 give the same overall rates and bands. What counts is where your main home is, not where you work.

Income over £100,000

Your Personal Allowance of £12,570 goes down by £1 for every £2 of adjusted net income over £100,000, and there is none left at £125,140. Between those two figures each extra pound costs 60p in tax in England, Wales and Northern Ireland, and 67.5p in Scotland.

What is not included

National Insurance, Student Loan repayments, Marriage Allowance, Blind Person's Allowance, and tax relief on Gift Aid donations and on pension contributions paid from taxed income. The result is the Income Tax due for the year on the income you enter, not your take-home pay.

Personal Allowance = £12,570, less £1 for every £2 of income over £100,000.

Taxable income = income − Personal Allowance.

Income Tax = the taxable income in each band × that band's rate, added up.

England, Wales and Northern Ireland: 20% on the first £37,700, 40% up to £125,140, 45% above.

Scotland: 19% up to £3,967, 20% up to £16,956, 21% up to £31,092, 42% up to £62,430, 45% up to £125,140, 48% above.

The tax in each band is rounded to the nearest penny.

Example: £60,000 in England, then in Scotland

With the £12,570 Personal Allowance, £60,000 leaves £47,430 of taxable income. In England the first £37,700 is taxed at 20%, which is £7,540.00, and the other £9,730 at 40%, which is £3,892.00: £11,432.00 of Income Tax, an average rate of 19.05%. A Scottish taxpayer with the same income pays £753.73 at 19%, £2,597.80 at 20%, £2,968.56 at 21% and £6,861.96 at 42%, so £13,182.05 in all.

Frequently asked questions

What are the Income Tax rates for 2026 to 2027?

In England, Wales and Northern Ireland, after the £12,570 Personal Allowance: 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that. With the standard allowance, that is 20% on income from £12,571 to £50,270 and 40% from £50,271. Scotland has six bands, from 19% to 48%.

How does the Personal Allowance taper work?

Above £100,000 of adjusted net income, the allowance goes down by £1 for every £2. At £110,000 it is £7,570, and at £125,140 or more there is none. In HMRC's example, Bill's taxable income is £115,000, including £10,000 of bank interest, and he makes £10,000 of private pension contributions without tax relief, so his adjusted net income is £105,000; with the 2026 to 2027 allowance that leaves him £12,570 − £2,500 = £10,070. Adjusted net income counts savings interest and dividends, which this calculator leaves out: if you have them, your allowance may be lower than shown here.

Who pays Scottish Income Tax?

You pay it if you live in Scotland. It applies to your wages, pension and most other taxable income. Savings interest and dividends are taxed at the same rates as in the rest of the UK.

Does this include National Insurance?

No. It works out Income Tax only. Employees also pay Class 1 National Insurance, a separate deduction with its own thresholds: for 2026 to 2027 it starts at £12,570 a year.

Why is the tax on my payslip different?

The calculator shows the tax for the whole year on the income you enter; the monthly figure is simply a twelfth of it. Through PAYE, the tax taken each month also depends on your tax code. GOV.UK's Check your Income Tax service shows your tax code, your Personal Allowance and the tax you can expect to pay for the current tax year.

Income Tax calculator