UK Income Tax Calculator 2026/27
Estimate your annual Income Tax, employee National Insurance and take-home income using the current 2026/27 rates. Choose England, Wales or Northern Ireland, or calculate with Scotland’s six income-tax bands.
Enter your income
Use annual gross figures before Income Tax.
Annual salary or wages before PAYE deductions.
For example pension income, rental profit or self-employment profit. Do not enter dividends or savings interest here.
Estimate only. This tool does not calculate pension relief, student loans, benefits in kind, Marriage Allowance, Blind Person’s Allowance, savings tax, dividend tax, Capital Gains Tax or self-employed National Insurance.
Your estimated result
England, Wales or Northern Ireland · 2026/27
Estimated take-home income
£0
After estimated Income Tax and employee NI
| Total gross income | £0 |
|---|---|
| Personal Allowance used | £0 |
| Taxable income | £0 |
| Total deductions shown | £0 |
| Effective deduction rate | 0% |
| Change vs 2025/26 | £0 tax |
Income Tax by band
| Band | Income taxed | Rate | Tax |
|---|
This estimate assumes the standard Personal Allowance and standard employee NI category.
Clear methodology
How this UK Income Tax Calculator works
The calculator estimates tax on employment and other non-savings, non-dividend income. It applies your available Personal Allowance, divides the remaining taxable income across the relevant regional bands and—if selected—adds standard employee National Insurance.
What counts as taxable income?
Enter salary or wages in the employment field. The other-income field can include taxable pension income, rental profit or self-employment profit, but this calculator does not deduct expenses or calculate self-employed Class 4 National Insurance for you.
If you work for yourself, use the dedicated self-employed tax calculator. If part of your income is dividends, use the dividend tax calculator instead of adding dividends here.
Why the Personal Allowance can change
The standard UK Personal Allowance is £12,570. It reduces by £1 for every £2 of adjusted net income above £100,000 and reaches zero at £125,140. This creates a high effective marginal Income Tax rate through the taper range.
A PAYE tax code can reflect earlier underpayments, benefits, transferred allowances or emergency treatment. Read the UK tax-code guide before assuming the digits alone show your final annual tax liability.
2026/27 rates
UK Income Tax bands for 6 April 2026 to 5 April 2027
These tables use taxable income after available allowances. Scottish bands below apply to non-savings, non-dividend income.
| Band | Taxable income after allowances | Rate |
|---|---|---|
| Basic rate | Up to £37,700 | 20% |
| Higher rate | £37,701 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Band | Taxable income after allowances | Rate |
|---|---|---|
| Starter rate | Up to £3,967 | 19% |
| Basic rate | £3,968 to £16,956 | 20% |
| Intermediate rate | £16,957 to £31,092 | 21% |
| Higher rate | £31,093 to £62,430 | 42% |
| Advanced rate | £62,431 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Worked example: £40,000 salary in England, Wales or Northern Ireland
Using a £12,570 Personal Allowance and standard category A employee NI, with no pension, student loan or other adjustments:
Choose the right next step
Use the calculator result without mixing different tax rules
A broad estimate is useful for planning, but salary, self-employment profits, dividends and company profits follow different deduction rules. Use the route that matches your income.
Common questions
UK Income Tax Calculator FAQs
What is the UK Personal Allowance for 2026/27?
The standard Personal Allowance for 2026/27 is £12,570. It may be higher if you claim certain allowances, lower if your tax code includes adjustments, and it tapers when adjusted net income exceeds £100,000. It is fully withdrawn at £125,140.
How much Income Tax do I pay on a £40,000 salary in 2026/27?
In England, Wales or Northern Ireland, a £40,000 salary with the standard £12,570 Personal Allowance produces £27,430 of taxable income and an estimated £5,486 Income Tax bill. Standard employee National Insurance is approximately £2,194.40, before pension or student-loan deductions.
Why can the effective tax rate be high between £100,000 and £125,140?
The Personal Allowance reduces by £1 for every £2 of adjusted net income above £100,000. In England, Wales and Northern Ireland, combining that lost allowance with 40% higher-rate tax creates an effective 60% Income Tax rate on income within the taper range, before National Insurance.
Are Scottish Income Tax rates different in 2026/27?
Yes. Scotland uses six bands from 19% to 48% for non-savings, non-dividend income. The 2026/27 Starter, Basic and Intermediate taxable-income limits are £3,967, £16,956 and £31,092; higher bands begin above those limits. UK-wide rules still apply to the Personal Allowance and National Insurance.
Does this Income Tax Calculator include National Insurance?
Yes, if you keep the employee NI option selected. It estimates standard category A Class 1 National Insurance at 8% between the annual Primary Threshold of £12,570 and Upper Earnings Limit of £50,270, then 2% above that. It does not calculate employer or self-employed NI.
Can I calculate tax from my PAYE tax code?
A tax code helps an employer decide PAYE deductions, but the digits alone may not show your final annual allowance. Codes can include emergency markers, transferred allowances, benefits or earlier underpayments. Use the calculator’s standard or custom allowance, then compare your code using the tax-code guide.
Can self-employed people use this calculator?
You can enter self-employment profit as other taxable income to estimate Income Tax, but this tool will not calculate Class 4 National Insurance or deduct business expenses and trading allowances. For a more suitable estimate, use Path’s self-employed tax calculator.
What dates does the 2026/27 UK tax year cover?
The 2026/27 UK tax year runs from 6 April 2026 to 5 April 2027. Use the 2025/26 selector only for the previous period from 6 April 2025 to 5 April 2026. Check the HMRC tax deadline calendar for key filing and payment dates.
This calculator is a general estimate, not personal tax advice or an HMRC calculation. Actual liability can change because of income type, reliefs, allowances, residence, tax code, pension method, payroll frequency or earlier payments.
Need more than a standard tax estimate?
Path Accountants helps individuals, sole traders and owner-managed businesses understand their UK tax position. Meet online across London or visit our Wembley office by appointment.