How this income tax calculator works
Income tax in the UK is charged in bands. You don't pay one rate on your whole salary: each slice of income is taxed at the rate for the band it falls into. The calculator takes your yearly income, removes your tax-free Personal Allowance, then splits what's left across the 2026/27 bands and adds up the tax on each slice. The table in the results shows exactly how much of your income lands in each band.
It covers income tax only. If you also want National Insurance, pension and student loan deductions, use the take-home pay calculator instead.
Income tax bands for 2026/27
The tax year runs from 6 April 2026 to 5 April 2027. The Personal Allowance stays frozen at £12,570, and the bands for England, Wales and Northern Ireland are:
| 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% |
Scottish income tax bands for 2026/27
If you live in Scotland, your salary is taxed using six Scottish bands set by the Scottish Parliament. You still get the same £12,570 Personal Allowance.
| Band | Taxable income | Rate |
|---|---|---|
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 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% |
Scottish rates only apply to earnings, pensions and rental profits. Savings interest and dividends are taxed using the UK rates wherever you live.
Worked example: how much tax on £45,000?
On a £45,000 salary in England, the first £12,570 is tax-free. The remaining £32,430 all falls in the basic rate band:
In Scotland the same £45,000 is taxed like this: £3,967 at 19% (£753.73), £12,989 at 20% (£2,597.80), £14,136 at 21% (£2,968.56) and £1,338 at 42% (£561.96). That's £6,882.05, about £396 more than in England.
On £60,000 in England you pay £7,540 on the basic rate band (£37,700 × 20%) plus £3,892 on the £9,730 above £50,270 at 40%, so £11,432 in total.
The Personal Allowance taper above £100,000
Once your adjusted net income goes over £100,000, your Personal Allowance shrinks by £1 for every £2 of extra income. At £110,000 it falls to £7,570 (tax code 757L) and the tax bill is £33,432. By £125,140 the allowance has gone completely. Because each extra £1 earned also removes 50p of allowance, the effective rate on income between £100,000 and £125,140 is 60%, or 67.5% in Scotland.
Pension contributions made through salary sacrifice or a net pay scheme reduce your taxable income, which is why they're the most common way to claw back the allowance. Open "Pension contributions" in the calculator to see the effect.
Tips to check your tax is right
- Look at your tax code. Most people with one job have 1257L (S1257L in Scotland, C1257L in Wales). A different code can mean benefits in kind, untaxed income or a mistake.
- Use your P60. After the tax year ends, compare the tax on your P60 with the figure here. Small differences are normal if your pay changed during the year.
- Claim tax relief you're owed. Working from home costs, professional subscriptions and uniform cleaning can all reduce your bill. Higher-rate taxpayers paying into a relief at source pension or giving through Gift Aid should claim the extra relief through Self Assessment.
- Self-employed? Use the self-employed tax calculator, which adds Class 4 National Insurance and payments on account.
Frequently asked questions
How much income tax do I pay on £30,000?
In England, Wales or Northern Ireland you pay £3,486 income tax on £30,000 in 2026/27: 20% on the £17,430 above the £12,570 Personal Allowance. That works out at £290.50 a month.
What is the higher rate tax threshold for 2026/27?
You start paying 40% income tax on income above £50,270 in England, Wales and Northern Ireland. In Scotland the 42% higher rate starts above £43,662.
Is the Personal Allowance still £12,570?
Yes. The Personal Allowance is £12,570 for 2026/27 and is frozen at that level until April 2031. It is reduced by £1 for every £2 of income over £100,000.
Do I pay tax on all my income at 40% if I'm a higher-rate taxpayer?
No. Only the part of your income above £50,270 is taxed at 40%. The slice between £12,571 and £50,270 is still taxed at 20%, and the first £12,570 is tax-free.
Why does Scotland have different income tax rates?
The Scottish Parliament sets its own income tax bands and rates for earnings, pensions and rental income of people who live in Scotland. Savings and dividend income are still taxed at UK rates.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.