UK Income Tax Calculator
Tax by Band 2026/27
See exactly how much income tax you pay in each band. Includes Scotland rates and the personal allowance taper above £100,000.
Enter your annual gross salary in pounds
How income tax is calculated in the UK
UK income tax works on a tiered band system. You only pay the higher rate on the portion of income that falls within that band, not on your entire salary. The calculator above breaks down exactly how much sits in each band and what you pay on it.
Income tax bands 2026/27 — England, Wales and Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £14,876 | 19% |
| Basic rate | £14,877 to £26,561 | 20% |
| Intermediate rate | £26,562 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
The personal allowance taper above £100,000
If your income exceeds £100,000, your personal allowance reduces by £1 for every £2 of additional income. This means income between £100,000 and £125,140 is effectively taxed at 60% in England and Wales — the 40% higher rate, plus the 40% cost of losing the allowance. At £125,140 your personal allowance is completely withdrawn.
If your income is in this range, making pension contributions through salary sacrifice is the most effective way to bring your gross income below £100,000 and reclaim your full personal allowance. Use our pension calculator to see the exact saving.
Related calculators
For your full take-home figure, use the main salary calculator which applies all deductions in one view. If you want to visualise exactly which band each slice of your income falls into, our tax band calculator produces a clear diagram. Your National Insurance calculator runs alongside income tax on separate thresholds — see both on one page. Our pension calculator shows how salary sacrifice contributions bring down your taxable income and lower both your income tax and NI. Earning above £100,000 and facing the personal allowance taper? Use our net to gross calculator to work out what gross salary you need. Contracting? Our contractor tax calculator compares limited company, umbrella and PAYE tax side by side.
Frequently asked questions
For England, Wales and Northern Ireland: 0% on the first £12,570 (personal allowance), 20% on £12,571 to £50,270, 40% on £50,271 to £125,140, and 45% above £125,140. Scotland has six bands with different rates.
The personal allowance reduces by £1 for every £2 you earn above £100,000. It disappears entirely at £125,140. This creates an effective 60% marginal rate on income between £100,000 and £125,140 in England and Wales.
Scotland has six income tax bands. Most earners on higher salaries pay more income tax in Scotland than in England. On a £60,000 salary, a Scottish taxpayer pays around £1,500 more income tax per year than an equivalent English taxpayer.
Your marginal rate is the rate you pay on the next pound you earn. Your effective rate is your total tax as a percentage of your gross income. Because lower-income portions are taxed at lower rates, your effective rate is always lower than your marginal rate.