Income Tax Calculator UK — 2026/27
This calculator breaks your income tax down band by band, so you can see how much of your pay is taxed at each rate. Most people never pay the headline rate on all their income — tax is charged in slices, and only the slice inside each band pays that band's rate.
| Gross salary | — |
|---|---|
| Personal Allowance | — |
| Income tax | — |
| National Insurance | — |
| Pension | — |
| Student loan | — |
| Overall deduction rate | — |
Income tax by band
| Band | Taxed amount | Tax |
|---|
Pension is modelled as a net pay arrangement (it reduces taxable pay, not National Insurance). Student loan thresholds 2026/27: Plan 1 £26,900 · Plan 2 £29,385 · Plan 4 £33,795 · Plan 5 £25,000 · Postgraduate £21,000.
UK income tax bands 2026/27
| Band (taxable income) | England, Wales & NI | Scotland |
|---|---|---|
| First slice | 20% up to £37,700 | 19% up to £3,967, then 20% to £16,956 |
| Middle | 40% from £37,701 to £125,140 | 21% to £31,092, then 42% to £62,430 |
| Top | 45% above £125,140 | 45% to £125,140, then 48% |
Taxable income means what is left after your Personal Allowance (£12,570 for most people). See the full tables on our UK tax rates 2026/27 page.
Frequently asked questions
Do I pay 40% tax on everything once I earn over £50,270?
No. You pay 40% only on the slice of taxable income above £37,700 (which, with the standard Personal Allowance, means gross pay above £50,270). Everything below that is still taxed at 20% or 0%.
What is the 60% tax trap?
Between £100,000 and £125,140 your Personal Allowance is withdrawn £1 for every £2 earned, so each extra £100 of pay is effectively taxed at 60% plus National Insurance. See our 60% tax trap guide.
When do the 2026/27 rates start?
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. The rates were frozen in advance, so the bands on this page apply for the whole year.