UK Income Tax Calculator
Work out your Income Tax, National Insurance and take-home pay in seconds. Enter your gross salary to see exactly how much you keep for the 2026/27 tax year.
Salary Details
Enter your annual gross income to calculate your take-home pay
Your total salary before any tax or deductions.
Scotland sets its own Income Tax bands on salary income.
Assumes salary-sacrifice, deducted before tax and National Insurance.
Calculation Results
Your Income Tax, National Insurance and take-home pay
Enter your annual salary above and click Calculate Take-Home Pay to see your full tax breakdown.
Income Tax Bands & Rates 2026/27
The standard Personal Allowance is ยฃ12,570, tapered away by ยฃ1 for every ยฃ2 earned above ยฃ100,000 and fully withdrawn at ยฃ125,140. Rates below apply to income after your Personal Allowance.
England, Wales & Northern Ireland
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to ยฃ12,570 | 0% |
| Basic Rate | ยฃ12,571 – ยฃ50,270 | 20% |
| Higher Rate | ยฃ50,271 – ยฃ125,140 | 40% |
| Additional Rate | Over ยฃ125,140 | 45% |
Scotland
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to ยฃ12,570 | 0% |
| Starter Rate | ยฃ12,571 – ยฃ15,397 | 19% |
| Basic Rate | ยฃ15,398 – ยฃ27,491 | 20% |
| Intermediate Rate | ยฃ27,492 – ยฃ43,662 | 21% |
| Higher Rate | ยฃ43,663 – ยฃ75,000 | 42% |
| Advanced Rate | ยฃ75,001 – ยฃ125,140 | 45% |
| Top Rate | Over ยฃ125,140 | 48% |
National Insurance (Class 1, all of the UK)
| Band | Annual Earnings | Rate |
|---|---|---|
| Below Primary Threshold | Up to ยฃ12,570 | 0% |
| Main Rate | ยฃ12,571 – ยฃ50,270 | 8% |
| Above Upper Earnings Limit | Over ยฃ50,270 | 2% |
Income Tax FAQ
Everything you need to know about UK Income Tax, National Insurance and take-home pay for the 2026/27 tax year.
The standard Personal Allowance for the 2026/27 tax year is ยฃ12,570. This is the amount you can earn before paying any Income Tax. If you earn between ยฃ100,000 and ยฃ125,140, your allowance is reduced by ยฃ1 for every ยฃ2 you earn above ยฃ100,000, until it reaches ยฃ0.
For 2026/27, the basic rate is 20% on income from ยฃ12,571 to ยฃ50,270, the higher rate is 40% on income from ยฃ50,271 to ยฃ125,140, and the additional rate is 45% on income above ยฃ125,140.
Yes. Scotland sets its own Income Tax bands for non-savings, non-dividend income. For 2026/27 these are: starter rate 19% (ยฃ12,571-ยฃ15,397), basic rate 20% (ยฃ15,398-ยฃ27,491), intermediate rate 21% (ยฃ27,492-ยฃ43,662), higher rate 42% (ยฃ43,663-ยฃ75,000), advanced rate 45% (ยฃ75,001-ยฃ125,140) and top rate 48% (above ยฃ125,140).
For 2026/27, employees pay no National Insurance on earnings up to the Primary Threshold of ยฃ12,570. Between ยฃ12,570 and ยฃ50,270, the rate is 8%. Above ยฃ50,270, the rate drops to 2%. National Insurance rates are the same across the whole UK, including Scotland.
Once your income passes ยฃ100,000, your Personal Allowance is withdrawn at ยฃ1 for every ยฃ2 earned. Combined with the 40% higher rate of Income Tax, this creates an effective marginal rate of around 60% on income in this band, until the allowance is fully gone at ยฃ125,140.