UK Income Tax Calculator

Updated for tax year 2026/27 Last reviewed 10 August 2026 Salary & Tax HMRC income tax rates & allowances

Enter your total taxable income to see how much Income Tax you pay for the selected tax year. The calculator applies your Personal Allowance first, then taxes the remainder at the basic, higher and additional rates.

This uses the England, Wales and Northern Ireland rates. Scottish taxpayers have their own rates and bands.

Your details

Income after pension but before tax
Leave as 1257L for the standard allowance

Results

Your Income Tax bill
£7,486.00
Tax year 2026/27
Tax-free (Personal Allowance)
£12,570.00
Basic rate · 20%
£7,486.00
Higher rate · 40%
£0.00
Additional rate · 45%
£0.00
Effective tax rate
15.0%
Marginal tax rate
20%

Where each band is taxed

Tax-free up to £12,570£12,570
Taxed at 20%£7,486.00
Taxed at 40%£0.00
Taxed at 45%£0.00
Total Income Tax£7,486.00

How your income and tax are split

How the calculation works

We believe numbers should be transparent. Here is the formula behind this calculator.

Income Tax = sum over bands of (income in band × band rate), applied after your Personal Allowance

Worked example

Worked example: £50,000 taxable income in 2026/27

Personal Allowance: the first £12,570 is tax-free.
Basic rate: the next £37,430 is taxed at 20% → £7,486.
Total Income Tax: £7,486. Your effective tax rate is about 15% of gross income.

Examples at common levels

See how the numbers change at typical input levels, using the updated for tax year 2026/27 rates.

Scenario Your Income Tax billTax-free (Personal Allowance)Basic rate · 20%Higher rate · 40%Additional rate · 45%Effective tax rateMarginal tax rate
£20,000 taxable income
Basic rate only
£1,486.00£12,570.00£1,486.00£0.00£0.007.4%20%
£40,000 taxable income
Basic rate only
£5,486.00£12,570.00£5,486.00£0.00£0.0013.7%20%
£60,000 taxable income
Part falls in the higher band
£11,432.00£12,570.00£7,540.00£3,892.00£0.0019.1%40%
£150,000 taxable income
Additional rate; no Personal Allowance
£53,703.00£0.00£7,540.00£34,976.00£11,187.0035.8%45%

Important assumptions

  • England, Wales and Northern Ireland rates only.
  • The Personal Allowance reduces by £1 for every £2 of income over £100,000.
  • A standard 1257L tax code is assumed unless you enter another.
  • This calculator only covers Income Tax, not National Insurance.

Rates & official sources

Every calculation is based on the official rates and rules published by GOV.UK and HMRC.

Frequently asked questions

What are the income tax rates for 2026/27?

In England, Wales and Northern Ireland the rates are 20% (basic rate), 40% (higher rate) and 45% (additional rate). The first £12,570 is tax-free for most people.

What is my Personal Allowance?

For 2026/27 the standard Personal Allowance is £12,570. It reduces by £1 for every £2 your income is over £100,000, and is zero once income reaches £125,140.

Why is my effective rate lower than my tax band?

The effective rate is your total tax divided by your gross income. Because the first £12,570 is tax-free, most people pay less than their top (marginal) rate.

Does the income tax calculator include National Insurance?

No. Income Tax and National Insurance are separate charges. Use the National Insurance calculator alongside this one, or the salary calculator for the full take-home picture.

Related calculators

Related guides

New to the topic? Read a plain-English guide on salary & tax, with worked examples and tips.

These calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.