Income Tax Calculator 2026/27
Your income
Salary, self-employment profit, pension and rental income — before any tax is taken. Dividends and savings interest have their own rates and are not included here.
Scotland sets its own income tax rates and bands.
Income tax a year
£4,486
On £35,000 of income under the England, Wales & Northern Ireland bands for 2026/27.
- Personal Allowance
- £12,570
- Taxable income
- £22,430
- Effective tax rate
- 12.8%
- Marginal rate (on your next £1)
- 20%
- Income tax for the year
- £4,486
Estimates only, based on the 2026/27 tax year. This is a guide, not financial advice — for your personal situation consult a qualified accountant or HMRC.
Your tax band by band
How each slice of your income is taxed under the 2026/27 UK bands.
| Band | Income taxed | Tax |
|---|---|---|
| Personal Allowance (0%) | £12,570 | £0 |
| Basic rate (20%) | £22,430 | £4,486 |
| Higher rate (40%) | £0 | £0 |
| Additional rate (45%) | £0 | £0 |
| Total | £35,000 | £4,486 |
Work out the income tax on any income for the 2026/27 tax year — your Personal Allowance, the tax charged in each band and your effective rate. This is income tax on its own, with no National Insurance mixed in.
Last updated 25 July 2026 · reviewed by the TaxBreakdown team
How to use this calculator
Enter your total taxable income for the year — normally your gross salary, but it can also be self-employment profit, pension income or rental profit. The result updates as you type. Turn on the Scottish taxpayer switch if your main home is in Scotland, and use the tax-year selector to check an earlier year. The band table on the right shows how much of your income falls in each band and what each band costs you, which is the part most calculators hide.
How income tax is worked out
UK income tax is a slice system, not a single rate. Your income is stacked from the bottom up and each slice is taxed at the rate for the band it lands in. The first £12,570 is your Personal Allowance and is taxed at 0%; the slices above it are taxed at the band rates below.
| 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 | £125,141 and above | 45% |
Scotland uses its own set of rates and bands for the same income — six of them rather than three. The Personal Allowance is identical UK-wide. Toggle “Scottish taxpayer” above, or see the Scottish tax calculator for a Scotland-specific breakdown.
Income tax is not the same as your deductions
The number this page gives you is income tax alone. Your payslip almost certainly shows more coming out than that, because National Insurance is a second, separate charge on the same earnings, with its own thresholds and its own rates — 8% between £12,570 and £50,270, and 2% above that for employees. Student loan repayments and pension contributions come off as well.
Keeping them apart matters, because they behave differently. Income tax is cumulative across the tax year and can be reclaimed if you overpay; National Insurance is normally assessed on each pay period and is not. Income tax responds to your tax code, the Marriage Allowance and pension relief; National Insurance largely does not. If you want the single figure that lands in your account, use the salary calculator, which applies all four together — the income tax line it shows for any salary is the same number this page produces.
Income tax at different incomes, 2026/27
Every figure below is calculated live by the same engine that powers the calculator above, using the England, Wales and Northern Ireland bands. Notice how the effective rate — the share of total income actually paid in tax — stays well below the headline band rate, right up until the Personal Allowance disappears.
| Income | Personal Allowance | Income tax | Effective rate |
|---|---|---|---|
| £12,570 | £12,570 | £0 | 0.0% |
| £20,000 | £12,570 | £1,486 | 7.4% |
| £35,000 | £12,570 | £4,486 | 12.8% |
| £50,270 | £12,570 | £7,540 | 15.0% |
| £60,000 | £12,570 | £11,432 | 19.1% |
| £80,000 | £12,570 | £19,432 | 24.3% |
| £100,000 | £12,570 | £27,432 | 27.4% |
The £100,000 Personal Allowance trap
Once your income passes £100,000, your Personal Allowance is cut by £1 for every £2 of income above the threshold, and it has gone entirely by £125,140. On £110,000, for example, the allowance has already fallen from £12,570 to £7,570. Because losing allowance does not widen the basic-rate band, each extra pound in that window is taxed at 40% and costs you 50p of tax-free allowance — an effective marginal rate of 60% rather than the 40% the band table implies.
This is why pension contributions and charitable giving are worth most in that window — both reduce the adjusted net income the taper is measured against, so each pound contributed can restore 50p of allowance as well as attracting relief. Enter an income above £100,000 in the calculator and the reduced allowance is shown explicitly.
Frequently asked questions
Related calculators
- Salary calculatorThe full picture: income tax, National Insurance, pension and student loan, and the take-home pay left over.
- National Insurance calculatorThe other half of your deductions — employee Class 1 NI band by band, with employer's NI optional.
- Scottish tax calculatorLiving in Scotland? Six bands instead of three — see what the Scottish rates do to your pay.
- Dividend tax calculatorDividends have their own rates and allowance — work out the tax on dividend income separately.
Sources & methodology
Every rate, threshold and allowance used here comes from official HMRC and gov.uk guidance for the 2026/27 tax year, and the worked figures on this page are generated by the calculator engine rather than typed in. For a full explanation of how each figure is derived, see our methodology page, or the UK tax year explained guide.
Last reviewed by the TaxBreakdown team on 25 July 2026. Estimates are based on the 2026/27 tax year and are a guide, not financial advice.