Updated for 2026/27
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UK Income Tax Calculator: What You’ll Pay in 2026/27

Quick answer

This income tax calculator shows exactly how much Income Tax you pay on your salary in the 2026/27 tax year, and what is left as take-home pay once National Insurance is taken into account. Enter your gross salary above and you get the tax due, the effective rate as a percentage of your wages, and your net pay broken down by month and by year.

It is a full UK tax calculator for employees on PAYE across England, Wales and Northern Ireland, with a note on where Scotland differs. You will see how the £12,570 personal allowance and the 20%, 40% and 45% bands apply to your income, plus how a pension or student loan changes the result.

Reviewed by Laura Michelle Davis, Chartered Tax Adviser (CTA) Last updated 22 Apr 2026 How we calculate

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Salary-sacrifice / net-pay pension - taken before tax is worked out.

National Insurance uses employee Class 1 (Category A) rates.

after tax & NI · 2026/27 · effective rate

Yearly

Monthly

Weekly

Gross income
Pension contribution
Personal Allowance
Taxable income
Total Income Tax
National Insurance
Take-home (after tax & NI)

Estimate only - not tax advice. Excludes student loans & other deductions.

Take-home across the salary range

Take-home Tax + NI

Your salary is marked along the curve. The kink near £100k is the Personal Allowance taper.

Your rates

Effective tax rate

Marginal tax on next £1

Total deductions

What your Income Tax Calculator result means

The Income Tax Calculator does more than show a number. Below your result it explains what your figures mean in practice - your effective and marginal rates, any allowances or thresholds you are close to, and the specific steps to take next. Enter your details above and the guidance updates to match your situation.

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Estimates only - not financial or tax advice. Confirm figures on GOV.UK or with an adviser.

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Source: GOV.UK official rates

Quick answer

If you earn £50,000 in the 2026/27 tax year in England, Wales or Northern Ireland, you pay about £7,486 Income Tax and £2,994.40 National Insurance, leaving take-home pay of roughly £39,519.60 a year (about £3,293 a month). The first £12,570 is tax-free, the next £37,700 is taxed at 20%, and income above £50,270 at 40%. Use the calculator above for your exact salary, pension and student loan situation.

Key facts for 2026/27

ItemValue
Tax year6 April 2026 to 5 April 2027
Personal Allowance£12,570 (frozen until April 2031)
Basic rate20% on £12,571 to £50,270
Higher rate40% on £50,271 to £125,140
Additional rate45% above £125,140
Employee National Insurance8% between £12,570 and £50,270, then 2%
Allowance taperPersonal Allowance shrinks £1 per £2 earned over £100,000

How the calculation works

  1. Start with taxable income: salary plus benefits, minus pension contributions and other reliefs.
  2. Take off your Personal Allowance: usually £12,570, shown in tax code 1257L. Check yours with the tax code checker.
  3. Apply the bands in order: 20%, then 40%, then 45% on each slice, not your whole salary.
  4. Add National Insurance: a separate 8% then 2% charge on earnings, calculated per pay period.
Income Tax on £50,000 = (£50,000 − £12,570) × 20% = £7,486  |  NI = (£50,000 − £12,570) × 8% = £2,994.40

Real examples, checked by hand

Example 1: £40,000 salary (England, tax code 1257L)

ItemAmount
Salary£40,000
Income Tax£5,486.00
National Insurance£2,194.40
Take-home pay£32,319.60 (£2,693 a month)

Example 2: £70,000 salary (England, tax code 1257L)

ItemAmount
Salary£70,000
Income Tax£15,432.00
National Insurance£3,410.60
Take-home pay£51,157.40 (£4,263 a month)

Both examples assume no pension contributions or student loan; add yours in the calculator above to see the difference they make.

England, Wales and NI vs Scotland

Scotland sets its own bands on earned income (savings and dividends use UK-wide rates). The same salary can be taxed differently either side of the border:

Scottish bandRateIncome range (with full allowance)
Starter rate19%£12,570 to £16,537
Basic rate20%£16,537 to £29,526
Intermediate rate21%£29,526 to £43,662
Higher rate42%£43,662 to £75,000
Advanced rate45%£75,000 to £125,140
Top rate48%above £125,140

Live in Scotland? Use the Scotland tax calculator for exact figures.

Common mistakes that cost real money

  • Wrong tax code: HMRC repaid about £3 billion to 4.2 million people who overpaid in 2024/25. Check yours free with the tax code checker.
  • Thinking the 40% rate hits your whole salary: only the slice above £50,270 is taxed at 40%.
  • Ignoring the £100,000 trap: the allowance taper makes income between £100,000 and £125,140 effectively taxed at 60%. See the 60% tax trap calculator.
  • Forgetting the Child Benefit charge: between £60,000 and £80,000 it quietly claws back your household's Child Benefit. Check the Child Benefit tax calculator.
  • Missing reliefs: work expenses, Marriage Allowance and pension relief go unclaimed by millions. Try the refund checker.

Legal ways to pay less

  • Pension contributions reduce taxable income pound for pound: a higher-rate taxpayer gets £100 into their pot for a net £60. See pension tax relief.
  • Salary sacrifice saves National Insurance too: model it with the salary sacrifice calculator.
  • Marriage Allowance moves £1,260 of allowance between partners, worth £252 a year plus up to £1,260 backdated.
  • ISAs shelter savings interest and gains entirely: £20,000 allowance per person per year.
  • Gift Aid extends your basic-rate band, so higher-rate taxpayers get relief on donations.

Checklist before you rely on a number

  • Confirm your tax code on your latest payslip (1257L is standard)
  • Have your P60 (year end) or P45 (job change) to hand
  • Include every income source: second jobs, savings interest, dividends, rental
  • Deduct pension contributions before comparing bands
  • Sign in to your Personal Tax Account to see what HMRC already knows

Sources

Every rate and threshold on this page is verified against official sources and re-checked each April by the TaxFly editorial team: GOV.UK income tax rates, HMRC rates and thresholds 2026/27, and Scottish Government income tax. See how we calculate.

Reviewed by

Laura Michelle Davis - Chartered Tax Adviser (CTA)

ACCA · CTA (Chartered Tax Adviser) · ATT · BSc Economics, UC Berkeley

Laura Michelle Davis is a Chartered Tax Adviser (CTA) who also holds the ACCA and ATT qualifications and a BSc in Economics from UC Berkeley. She specialises in UK personal tax, covering income tax, National Insurance, self-employment and capital gains, and has built her career making complicated rules easy to follow. At TaxFly, Laura writes and edits the tax guides and explainers, checking that figures reflect current HMRC rates and that every explanation answers the question a real person is actually asking. Her goal is plain-English clarity you can trust and act on.

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Frequently asked questions

You pay no tax on the first £12,570 (the personal allowance), 20% on income from £12,571 to £50,270, 40% from £50,271 to £125,140, and 45% above that. Enter your salary in the calculator for your exact figure.
The rates are 20%, 40% and 45%, but these apply only to each band, not your whole income. Because the first £12,570 is tax-free, your overall (effective) rate is lower - roughly 7% on £20,000, 14% on £45,000 and 19% on £60,000. The calculator shows your effective percentage.
On a £20,000 salary you pay 20% on the £7,430 above the personal allowance - about £1,486 of income tax for the year, plus roughly £594 of National Insurance. That is an effective income tax rate of around 7%.
PAYE spreads your annual tax evenly, so your monthly tax is broadly your yearly tax divided by your number of pay periods. A bonus or mid-year change can alter a single month, but it evens out over the year. The calculator can show monthly or yearly figures.
Taxable income is your total income minus your personal allowance (£12,570) and any other deductions such as pension contributions. Tax is then charged in bands on that taxable amount - 20%, 40% and 45% - with each rate applying only to the slice within its band.
An emergency tax code is used when your employer or pension provider does not yet have your full details, often after starting a new job. It can cause a short-term overpayment that HMRC later refunds. Check your code with our tax code checker if your take-home looks too low.
This page focuses on income tax. To see income tax and National Insurance together, and your full take-home pay, use our salary calculator or National Insurance calculator, which apply the 8% and 2% NI rates alongside the income tax bands.
The personal allowance is £12,570 - the amount you can earn before paying income tax. It is reduced by £1 for every £2 you earn over £100,000 and disappears entirely at £125,140.
The 40% higher rate starts once your total income exceeds £50,270. This threshold is frozen until April 2031, so more people are pulled into higher-rate tax each year as wages rise.
Between £100,000 and £125,140 you lose £1 of personal allowance for every £2 of income, on top of paying 40% tax. The combined effect is an effective 60% marginal rate. Pension contributions can reduce or remove it.
Yes. Scotland sets its own rates and bands, with more bands than the rest of the UK, and higher earners generally pay more. The £12,570 personal allowance is the same across the UK.
Pension contributions and salary sacrifice reduce taxable income, Marriage Allowance transfers unused allowance between spouses, and ISAs keep savings and investment income tax-free.
Yes, that is exactly what it does: enter your gross income and it shows your income after tax for 2026/27, with the tax-free £12,570, the 20%, 40% and 45% bands, and National Insurance all itemised. The after-tax figure is shown per year, per month and per week.

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Every figure follows HMRC 2026/27 rates and links to its gov.uk source.

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