UK Income Tax Calculator
Calculate your UK income tax for 2026/27 or an earlier tax year. Choose your region, enter your gross income, and see your tax, effective rate, marginal rate, and a full band breakdown.
Income Tax
£4,486Effective Rate
12.82%Income Tax Band
20.00%Gross Income
£35,000Personal Allowance
£12,570Taxable Income
£22,430| Band | Rate | Band Range | Taxable | Tax |
|---|---|---|---|---|
| Basic | 20.00% | £0 – £37,700 | £22,430 | £4,486 |
| Total | £22,430 | £4,486 | ||
How does 2026-27 compare to last year?
See what changed in thresholds, rates, and your take-home pay
UK income tax bands and rates for 2026/27
Income tax is banded: each rate applies only to the slice of income inside its band, so a pay rise into a higher band never reduces take-home pay. The thresholds below are gross income — what you earn before tax — not the taxable figure left after the Personal Allowance.
England, Wales & Northern Ireland
| Band | Gross income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic | £12,571 – £50,270 | 20% |
| Higher | £50,271 – £125,140 | 40% |
| Additional | £125,141 and above | 45% |
Scotland
Scotland sets its own rates and bands for earned income. The Personal Allowance is the same £12,570, and savings and dividend income still follow the UK-wide rates.
| Band | Gross income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £16,537 | 19% |
| Basic | £16,538 – £29,526 | 20% |
| Intermediate | £29,527 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | £125,141 and above | 48% |
The band you are in is not always the rate you pay
Above £100,000 the Personal Allowance is withdrawn by £1 for every £2 earned, so it is gone entirely at £125,140. Inside that stretch every extra £2 is taxed and drags £1 of previously tax-free allowance into the same band, which is why the marginal rate there is half again as high as the headline rate — and why the top band, taxed at a higher rate, is actually cheaper at the margin.
| Gross income | England, Wales & NI | Scotland |
|---|---|---|
| £100,001 – £125,140 | 60% | 63% |
| £125,141 and above | 45% | 48% |
Rates above cover earned income only. Savings interest, dividends and capital gains have their own rates and allowances, and National Insurance is charged separately on top. The calculator shows your own marginal rate alongside the effective rate.
Frequently asked questions
How does UK income tax work?
UK income tax uses a progressive band system. You get a tax-free Personal Allowance of £12,570, then pay increasing rates on income above that. England/Wales/NI rates are 20% (Basic), 40% (Higher), and 45% (Additional). Scotland has its own six-band system from 19% to 48%.
What is the Personal Allowance taper?
If your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above that threshold. This means your allowance reaches zero at £125,140, creating an effective 60% marginal tax rate between £100,000 and £125,140 — sometimes called the "60% tax trap".
Are Scottish income tax rates different?
Yes. Scotland sets its own income tax rates and bands under powers devolved by the Scotland Act 2016. For 2025/26 there are six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). The Scottish Government sets thresholds annually — see Scottish income tax rates.
What is Marriage Allowance?
Marriage Allowance lets a spouse or civil partner transfer £1,260 of their Personal Allowance to their partner, reducing the partner's tax by up to £252. The receiving partner must be a basic-rate taxpayer (or starter/basic/intermediate rate in Scotland), and the transferring partner must earn under the £12,570 allowance to benefit.
What income can be tax-free in the UK?
The standard Personal Allowance covers the first £12,570 of income, subject to the taper above £100,000. Separate allowances may also cover some savings interest, dividends, trading income and property income. These allowances have different eligibility rules — check the GOV.UK Income Tax allowances before treating income as tax-free.
How do I claim back overpaid Income Tax on pension income?
If HMRC sends a P800 showing a refund, follow the instructions on the letter and claim online, through your Personal Tax Account or in the HMRC app. A one-off flexible pension withdrawal may use a different refund form depending on whether you emptied the pension and whether you have other income. Start with the Tax Refund Estimator, then use the HMRC route that matches your payment.
Sources
2026 filing deadlines: P11D calculator, P11D 6 July penalties, P11D vs P11D(b), Self Assessment hub
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