Income Tax Calculator UK
See how much Income Tax you pay on your salary, split across each 2026/27 tax band, for England, Wales, Northern Ireland or Scotland.
Your salary breakdown
The statutory deductions from your gross pay, and what is left.
Income Tax rates and bands 2026/27
Rates for England, Wales and Northern Ireland, and the separate Scottish bands.
| Band | Rate | Taxable income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| Additional rate | 45% | Over £125,140 |
| Band | Rate | From | To |
|---|---|---|---|
| Starter | 19% | £12,571 | £16,537 |
| Basic | 20% | £16,538 | £29,526 |
| Intermediate | 21% | £29,527 | £43,662 |
| Higher | 42% | £43,663 | £75,000 |
| Advanced | 45% | £75,001 | £125,140 |
| Top | 48% | £125,141 | and above |
Effective rate vs. marginal rate
Your effective rate is total tax divided by pay. Your marginal rate is what you lose on the next pound. They are very different.
| Salary | Personal Allowance | Income Tax | Effective tax rate | Marginal rate (tax + NI) |
|---|---|---|---|---|
| £15,000 | £12,570 | £486 | 3.2% | 28% |
| £25,000 | £12,570 | £2,486 | 9.9% | 28% |
| £35,000 | £12,570 | £4,486 | 12.8% | 28% |
| £45,000 | £12,570 | £6,486 | 14.4% | 28% |
| £55,000 | £12,570 | £9,432 | 17.1% | 42% |
| £80,000 | £12,570 | £19,432 | 24.3% | 42% |
| £110,000 | £7,570 | £33,432 | 30.4% | 62% |
| £150,000 | £0 | £53,703 | 35.8% | 47% |
The £100,000 trap. Between £100,000 and £125,140 your Personal Allowance shrinks by £1 for every £2 you earn. At £110,000 your allowance is £7,570 and your marginal rate including NI is 62%. At £125,140 it is gone entirely and you pay £42,516 tax.
Understanding your tax code
Your tax code tells your employer how much tax-free pay to give you. 1257L is the standard code for 2026/27: the number is your allowance divided by ten, plus a letter. The calculator applies your code from the input above.
- BR: all pay taxed at 20% (often a second job).
- D0 / D1: all pay taxed at 40% or 45%.
- 0T: no allowance, so tax from the first pound.
- K codes: you owe tax on untaxed income, so the code adds to your taxable pay.
- S prefix: Scottish taxpayer. C prefix: Welsh taxpayer (Welsh rates currently match England).
What would a pay change do to your take-home?
Compare your salary above with a raise, promotion or job offer. Higher-rate tax, National Insurance and student loan all change how much you keep.
Moving from £45,000 to £55,000 changes your take-home by +£6,538 a year (+£545 a month). You keep 65% of the extra gross pay; the rest goes in Income Tax and National Insurance. Your next pound at the new salary is taxed at a combined 42%.
Your tax and National Insurance, band by band
How your pay is split across Income Tax bands and National Insurance. This updates with the calculator above.
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| Personal Allowance | 0% | £12,570 | £0 |
| Basic rate | 20% | £32,430 | £6,486 |
| Total Income Tax | £6,486 | ||
| Band | Rate | Pay in band | NI |
|---|---|---|---|
| Below Primary Threshold | 0% | £12,570 | £0 |
| Main rate | 8% | £32,430 | £2,594 |
| Above Upper Earnings Limit | 2% | £0 | £0 |
| Total National Insurance | £2,594 | ||
Frequently asked questions
How much Income Tax will I pay?
It depends on your pay and where you live. In England on £45,000 you pay £6,486 a year, an effective rate of 14.4%. In Scotland the same salary pays £6,882.
What is the difference between effective and marginal tax rate?
The effective rate is your total tax as a share of total pay. The marginal rate is the tax on your next pound. A basic-rate taxpayer has a 20% marginal rate but a lower effective rate, because the first £12,570 is tax-free.
Can a pay rise leave me worse off?
No. Tax is charged in slices, so only the pay above a threshold is taxed at the higher rate. The nearest thing to a "cliff" is between £100,000 and £125,140, where the allowance taper makes the marginal rate about 62%, but your take-home pay still rises.
Does Wales have different Income Tax?
Wales sets its own rates, but they currently mirror England (20%, 40%, 45%), so Welsh taxpayers use the same bands as England and Northern Ireland here.
Does the calculator include National Insurance?
Yes. Income Tax and National Insurance are shown separately, along with your take-home pay.
Related calculators and guides
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Disclaimer: This calculator gives estimates for general planning. Your real deductions depend on your tax code, pay period, employer pension scheme, benefits in kind (P11D) and student loan timing. See our methodology.