UK Income Tax Calculator
Enter your annual income to see exactly how much UK income tax you pay in 2026/27 — after the £12,570 personal allowance, with the 20% basic, 40% higher and 45% additional rates applied band by band.
How to use this calculator
- Enter your annual income.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
Income tax is charged on your income above the personal allowance. For 2026/27 the personal allowance is £12,570, then 20% applies up to £50,270, 40% up to £125,140, and 45% above that. If your income is over £100,000, your personal allowance is reduced by £1 for every £2 above that point — completely gone by £125,140, which creates a 60% effective marginal rate in that range. The calculator applies the bands in order and reports your total tax, effective rate, and marginal rate. Worked example: £45,000 of income produces £6,486 of income tax — a 14.4% effective rate, with the next pound taxed at 20%. National Insurance is separate and shown in the take-home pay calculator.
Frequently asked questions
What are the UK income tax bands for 2026/27?
Personal allowance £12,570 (0%), basic rate 20% from £12,571 to £50,270, higher rate 40% from £50,271 to £125,140, and additional rate 45% above £125,140. The bands and personal allowance are frozen at these levels.
What is the 60% tax trap?
Between £100,000 and £125,140, your personal allowance is withdrawn by £1 for every £2 of income. That makes the effective marginal rate 60% in that range — higher than the 45% top rate. Reducing taxable income below £100,000 (for example with pension contributions) can be extremely tax-efficient.
Does this include National Insurance?
No. Income tax and National Insurance are separate. An employee on £45,000 also pays about £2,594 of Class 1 NI at 8% on earnings above £12,570. Use the UK Take-Home Pay Calculator for the combined picture.
Are Scottish rates different?
Yes. Scottish taxpayers pay Scottish Income Tax, which has its own starter, basic, intermediate, higher and top rate bands set by the Scottish Government. This calculator uses the England, Wales and Northern Ireland rates.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect the current tax year and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: GOV.UK income tax rates · National Insurance · Stamp Duty Land Tax.