UK Income Tax Calculator
Estimate how much Income Tax you will pay on your annual income for 2026/27, 2025/26 or 2024/25, including your Personal Allowance and applicable tax bands. This calculator covers Income Tax only; use the Salary Calculator for full take-home pay.
Designed for employment income, pension income and similar non-savings, non-dividend taxable income. Dividend income and savings interest use different tax rules and are not calculated here.
How your income is taxed
Your highest tax rate only applies to the portion of income within that band, not your entire income.
| Personal Allowance / band | Rate | Amount | Tax charged |
|---|---|---|---|
| Personal Allowance | 0% | £12,570.00 | £0.00 |
| Basic rate | 20% | £17,430.00 | £3,486.00 |
How the Income Tax Calculator works
Enter your annual income, select the tax year and choose where you pay Income Tax. The calculator applies your Personal Allowance, then charges the applicable Income Tax bands on the remaining taxable income. It covers Income Tax only: National Insurance, student loan repayments, pension contributions and other payroll deductions are not included.
For a complete estimate of your take-home pay including those deductions, use the full Salary Calculator.
Personal Allowance
The Personal Allowance is the amount of income you can earn each tax year before paying Income Tax. For 2026/27 the standard Personal Allowance is £12,570.00. It applies UK-wide, including in Scotland.
UK Income Tax bands (England, Wales and Northern Ireland)
For 2026/27, after the Personal Allowance, income is taxed at the following rates in England, Wales and Northern Ireland.
| Band | Rate |
|---|---|
| Basic rate (up to £37,700.00 of taxable income) | 20% |
| Higher rate | 40% |
| Additional rate | 45% |
Scottish Income Tax
Scotland uses different Income Tax bands and rates from the rest of the UK, for 2026/27 as follows. These apply to non-savings, non-dividend income only; dividends and savings interest are not covered by this calculator.
| Band | Rate |
|---|---|
| Starter rate | 19% |
| Basic rate | 20% |
| Intermediate rate | 21% |
| Higher rate | 42% |
| Advanced rate | 45% |
| Top rate | 48% |
How the Personal Allowance changes above £100,000
The Personal Allowance starts to reduce once income passes £100,000.00, by £1 for every £2 of income above that point. It reaches £0 once income is £125,140.00 or more.
- Income above £100,000.00
- £10,000.00
- Personal Allowance reduction
- £5,000.00
- Reduced Personal Allowance
- £7,570.00
Highest Income Tax band rate versus effective Income Tax rate
Your highest Income Tax band rate is the highest statutory Income Tax rate applying to part of your income; only the portion of income within that band is taxed at that rate. Your actual marginal tax effect can differ from this where allowances are withdrawn, including the Personal Allowance taper above £100,000. Your effective Income Tax rate is your total Income Tax divided by your total income, expressed as a percentage, and is always lower than or equal to your highest band rate.
- Highest Income Tax band rate
- 20%
- Effective Income Tax rate
- 11.6%
Worked Income Tax examples
Figures below are for 2026/27, England, Wales or Northern Ireland, generated by this calculator's own engine.
| Annual income | Income Tax | Effective rate |
|---|---|---|
| £30,000.00 | £3,486.00 | 11.6% |
| £50,000.00 | £7,486.00 | 15% |
| £80,000.00 | £19,432.00 | 24.3% |
| £120,000.00 | £39,432.00 | 32.9% |
| £150,000.00 | £53,703.00 | 35.8% |
Frequently asked questions
How much Income Tax do I pay in the UK?
What is the Personal Allowance?
What happens to my Personal Allowance above £100,000?
What is the difference between marginal and effective tax rate?
Does this calculator include National Insurance?
Does Scotland have different Income Tax rates?
Does this calculator include dividend tax?
Does this calculator include tax on savings?
What tax years can I calculate?
Official sources
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Version 1.0.0
This calculator provides estimates of Income Tax only, for general guidance. It is not financial or tax advice, and it does not calculate National Insurance, student loan repayments, pension contributions, dividend tax or tax on savings. Check GOV.UK guidance or seek professional advice if you are unsure.