UK Total Income Tax Calculator

Where your income goes

Your combined Income Tax is calculated once, across all your income sources together, using one Personal Allowance and one set of tax bands -- not five separate calculations added up.

How your combined Income Tax is worked out

HMRC taxes different types of income in a set order: non-savings, non-dividend income first (employment, self-employment and taxable property profit), then savings interest, then dividends last. Each type can only benefit from any of your Personal Allowance, the Starting Rate for Savings, the Personal Savings Allowance or the Dividend Allowance that is still unused after the type before it in the order.

Worked example (2026/27, England, Wales or Northern Ireland): £95,000 employment income plus £10,000 dividend income, combined income £105,000. Because combined income is above £100,000, the Personal Allowance reduces to £10,070.00. Direct Dividend Tax on the £10,000 dividends is £3,396.25. On top of that, £1,000.00 of extra ordinary Income Tax is charged on the £95,000 employment income, because the dividends reduced the Personal Allowance available to it. Together, £3,396.25 + £1,000.00 = £4,396.25 of total Income Tax is attributable to the dividends -- and this amount is already included in the Final Income Tax figure below, not something to add again.

The full result for this example: Final Income Tax £29,828.25, Employee Class 1 National Insurance £3,910.60, Total tax & National Insurance £33,738.85, and estimated income after tax & National Insurance £71,261.15.

One Personal Allowance for all your income

You have one Personal Allowance, based on your combined income from every source, not a separate allowance for each. If your combined income is above £100,000, your Personal Allowance is gradually reduced by £1 for every £2 of income above that threshold, until it reaches £0 at £125,140. This affects how much of your combined income is taxable, whichever sources make it up.

How savings interest and dividends are taxed

Savings interest can benefit from any unused Personal Allowance, the Starting Rate for Savings (which shrinks as your other taxable income rises) and the Personal Savings Allowance, before being taxed at the savings rates. Dividends are taxed last, after savings, and can benefit from any Personal Allowance and Dividend Allowance still unused at that point, before being taxed at the dividend rates for your tax band.

Rental property and Section 24

Rental profit (after allowable expenses or the Property Allowance, and any brought-forward loss) is added to your employment and self-employment income before working out Income Tax. Residential mortgage interest is not deducted from rental profit; it instead gives a separate tax reduction, generally at the basic rate, subject to limits based on your finance costs, your property profit and your income above the Personal Allowance.

National Insurance

Employee Class 1 National Insurance applies only to your employment income, and Class 4 National Insurance applies only to your self-employed profit. Neither applies to rental income, savings interest or dividends. If you have both employment and self-employment income in the same year, a genuine annual maximum can apply between Class 1 and Class 4 contributions; since 2015/16 HMRC applies this automatically through Self Assessment, so this calculator shows each independently rather than estimating a deferral.

Scottish taxpayers

Scottish Income Tax bands apply only to your non-savings, non-dividend income (employment, self-employment and taxable property profit). Savings interest and dividends are always taxed at UK-wide rates and bands, regardless of where you live, and the UK Personal Allowance rules apply throughout. Section 24 residential finance-cost relief is still given at the UK basic rate, not a Scottish rate.

If you live outside the UK

This calculator is not a non-resident tax calculator. It assumes UK tax residence and full eligibility for the UK Personal Allowance. If you live outside the UK, your actual UK tax position can differ depending on your UK residence status, whether you are entitled to the Personal Allowance, any double-taxation agreement between the UK and your country, the type of UK-source income involved, and your wider foreign income and tax circumstances. This calculator does not calculate treaty relief or foreign tax credits.

Is this my Self Assessment bill?

No. This is an estimate of the tax and National Insurance caused by the income you entered. It does not account for tax already deducted through PAYE, Payments on Account, other reliefs, or the exact balancing calculation HMRC performs as part of Self Assessment.

What this calculator does not cover

• Capital Gains Tax
• Student Loan and Postgraduate Loan repayments
• Pension contribution optimisation
• Gift Aid adjustments
• The High Income Child Benefit Charge
• Marriage Allowance and Blind Person's Allowance
• Benefits in kind and multiple-employment PAYE reconciliation
• Foreign income and foreign tax credit relief
• Non-resident tax rules, split-year treatment and treaty calculations
• IR35 and limited-company Corporation Tax
• Payments on Account and Self Assessment balancing payments

This is an estimate for general guidance, not a Self Assessment calculation. Your actual tax position can differ based on your full circumstances.