UK Income Tax Calculator (2026/27)
Type your annual salary — the calculator returns your income tax bill using the current HMRC 2026/27 bands for England, Wales and Northern Ireland.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
The 2026/27 UK income tax bands (England/Wales/NI) at the time of writing:
| Band | Income | Tax rate |
|---|---|---|
| Personal allowance | £0 – £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | £125,141+ | 45% |
The personal allowance tapers by £1 for every £2 earned above £100,000, so it disappears entirely by £125,140 — creating the famous «60% trap» (see the marginal vs effective calculator).
How it works. Tiered tax: 20% basic on £12,571–£50,270, 40% higher on £50,271–£125,140, 45% additional above £125,140. Personal allowance tapers above £100k.
Worked examples
£25,000 salary → £2,486 tax — basic rate only.
£50,270 salary → £7,540 tax — the threshold of higher rate.
£75,000 salary → £17,432 tax — basic + higher rate combined.
£100,000 salary → £27,432 tax — the start of personal allowance taper.
£125,140 salary → £42,516 tax — full taper (PA = £0).
Sources:
HMRC Income Tax rates 2026/27
· retrieved 2026-05-12.
Frequently asked questions
What's the personal allowance for 2026/27?
£12,570, frozen since 2021. It tapers above £100,000 (you lose £1 of allowance per £2 of income over the threshold) and is fully gone by £125,140.
Are these the bands for Scotland?
No. Scotland sets its own income tax bands (starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48%) on non-savings non-dividend income. The calculator above shows England/Wales/NI rates only.
Does this include National Insurance?
No — this is income tax only. Use the NI calculator for that, or the take-home calculator for both combined.
What about pension contributions?
Pension contributions reduce taxable income at source (relief at source) or via salary sacrifice. The calculator above doesn't model that — reduce your salary input by your gross pension contribution to approximate.
Why doesn't the personal allowance change with inflation?
It's been frozen since 2021/22 as a fiscal-drag policy — an increasing share of earners is pulled into higher tax bands as wages rise. This is sometimes called «stealth tax».
Is this calculator advice?
No. It's a guide based on HMRC published bands. Your actual tax bill depends on your tax code, benefits-in-kind, pension, gift aid, marriage allowance, and other factors. For personal advice, speak to a qualified accountant or tax adviser.