UK Income Tax Calculator 2026/27

Enter your income to see the 2026/27 income tax on it, split across the personal allowance and every band.

Salary before tax for the period chosen below.

Scottish taxpayers pay on six bands. Wales and Northern Ireland share the three England bands.

Codes such as S1257L, C1257L, K475, BR, D0 and 0T are read.

Not added with BR, D codes, NT or 0T, which carry no allowances.

Net pay and salary sacrifice schemes lower taxable pay. Relief at source does not reduce taxable pay, because the provider claims the tax relief instead.

Income tax a year

£0.00

Income tax a month
£0.00
Income tax as a share of gross
0.00%
Gross income a year
£0.00
National Insurance a year
£0.00
National Insurance a month
£0.00

Your data stays in your browser. Nothing is uploaded.

For information only, not financial, tax or legal advice.

Last updated 2026-10-30. Method checked 2026-10-30. Rates file updated 29 October 2026. Methodology

Income tax in the UK is charged in slices. The first part of your income is covered by the personal allowance and carries no tax, and each slice above it is taxed at the rate of the band it falls in. This calculator lays those slices out in a table, one row per band, with the amount of income in each and the tax it produces. The rows always add up to the total. It reads the tax code from your payslip, knows the six Scottish bands, and shows how a net pay or salary sacrifice pension changes the taxable figure. A line for National Insurance can be switched on when you want both deductions together. A second table compares the result with 2025/26, so a change to the bands shows up as a difference in pounds. The working happens in this browser tab, using the 2026/27 rates published on gov.uk.

How to use the UK Income Tax Calculator

  1. Type your income and pick the period it covers.
  2. Tick the Scotland box if you pay Scottish income tax, and copy your tax code from a payslip or the HMRC app.
  3. Add a pension percentage if your scheme takes it before tax, and choose the scheme type. Tip: Whether the percentage applies to qualifying earnings or the whole salary is in the settings.
  4. Read the band table from the allowance down to the total, then the comparison with last year.
  5. Tick Also show National Insurance to see that deduction next to the tax.

Worked example

A Scottish taxpayer earns £60,000 a year on tax code S1257L, with no pension taken before tax, and switches on the National Insurance line.

InputValue
Income£60,000.00 a year
RegionScotland
Tax codeS1257L
PensionNone
National Insurance lineOn
 
Taxable income = 60,000 - 12,570 = 47,430
Starter rate: 3,967 x 19% = 753.73
Basic rate: 12,989 x 20% = 2,597.80
Intermediate rate: 14,136 x 21% = 2,968.56
Higher rate: (47,430 - 31,092) = 16,338 x 42% = 6,861.96
Advanced and top rates: nothing falls in them, 0.00
Total income tax = 753.73 + 2,597.80 + 2,968.56 + 6,861.96 = 13,182.05, or 1,098.50 a month
Tax as a share of gross = 13,182.05 / 60,000 = 21.97%
National Insurance = (50,270 - 12,570) x 8% + (60,000 - 50,270) x 2% = 3,016.00 + 194.60 = 3,210.60
Income tax a year
£13,182.05
Income tax a month
£1,098.50
Tax as a share of gross
21.97%
National Insurance
£3,210.60

Band widths come from the 2026/27 rates file, checked against gov.uk and gov.scot on 29 October 2026.

How it is calculated

Taxable income = gross - net pay pension - salary sacrifice - personal allowance
Personal allowance = tax code number x 10, less £1 for every £2 of adjusted net income above £100,000 (standard code only)
Tax in a band = taxable income inside the band x the band rate, rounded to the penny
Income tax = sum of the band amounts (K codes: at most 50% of pay)
Tax as a share of gross = income tax / gross

The calculation follows the order HMRC uses. It turns your pay into a yearly figure, takes off any pension paid before tax, then takes off the allowance your tax code gives. What is left is taxable income, and it fills the bands from the bottom up.

Outside Scotland there are three bands. The basic rate of 20% covers the first £37,700 of taxable income, the higher rate of 40% runs up to £125,140 of taxable income, and the additional rate of 45% applies above that. On the standard allowance the basic band therefore stretches from £12,571 to £50,270 of income, the range printed under the band name. Scotland has six bands from 19% to 48%, with the starter band covering income from £12,571 to £16,537.

Take an income of £150,000 in England. The allowance is gone, because income is above £125,140. The first £37,700 is taxed at 20%, which is £7,540.00. The next £87,440 is taxed at 40%, which is £34,976.00. The last £24,860 is taxed at 45%, which is £11,187.00. Together that is £53,703.00 of income tax.

When the allowance is not the standard one, because the taper has reduced it or the code holds a different number, the ranges under each band show taxable income instead of income, and a note says so. A K code works the other way from an allowance: it adds an amount to taxable pay, shown as a positive figure in the first row, and the tax is then capped at half of pay. Flat codes such as BR or D0 put all taxable pay in one band, and with the Scotland option they become the Scottish versions, labeled with an S.

Each band's tax is rounded once to the penny, and the total is the sum of the rounded rows, so the table always adds up exactly. Results cover a whole year of steady pay; a payslip can drift a few pence from them because payroll works period by period.

Frequently asked questions

Why is my personal allowance lower than £12,570?

Two things usually explain it. Once adjusted net income passes £100,000, the allowance falls by one pound for every 2 pounds above that line and is gone at £125,140. Separately, HMRC may cut the number in your tax code to collect tax on a company car, medical cover, untaxed income or an underpayment from an earlier year. Type the code you were given and the band table uses the allowance it carries.

Do the Scottish rates apply to my savings and dividends?

No. The Scottish Parliament sets bands only for income from work, pensions and property. Interest on savings and dividends from shares are taxed on the UK rates and allowances wherever you live, with their own starting rate, personal savings allowance and dividend allowance. This calculator covers employment income only, so savings and dividends are out of scope here. The gov.uk pages on tax on savings interest and tax on dividends explain those rules.

What is the difference between gross income and taxable income?

Gross income is the full salary before anything is taken off. Taxable income is what remains after the personal allowance and any pension paid through a net pay or salary sacrifice scheme. Only taxable income is spread across the bands, which is why the band rows add up to a smaller number than your salary. The Total row shows taxable income and the tax charged on it.

How does a pension change the income tax figure?

It depends on how the scheme collects the money. Net pay and salary sacrifice contributions leave your pay before tax is worked out, so the band table starts from a lower figure. Relief at source works differently: your pay is taxed in full and the provider later adds basic rate relief to the pot, so the tax shown here does not move. Extra relief for higher rate payers is claimed separately through Self Assessment.

What does the comparison with last year show?

It runs the same income, code and options through the 2025/26 rates file and prints the tax for both years with the difference. In England, Wales and Northern Ireland the thresholds have been frozen, so the difference is usually nothing. In Scotland the starter and basic bands were widened for 2026/27, so most Scottish taxpayers see a small saving there.

Guides for this tool

Salary after tax tables

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Sources