Income Tax Calculator UK 2026/27

Estimate annual UK Income Tax using 2026/27 allowances and either rest-of-UK or Scottish employment-income bands.Annual gross salaryRegionEngland / Wales / Northern IrelandScotland

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Result—

For Income Tax Calculator UK 2026/27, the calculation period is 6 April 2026 to 5 April 2027. The model concentrates on annual Income Tax liability, with the key mechanics being allowance, taxable income and marginal bands. Treat the output as a transparent estimate rather than a replacement for HMRC or payroll records.

How to Use the Income Tax Calculator UK 2026/27

This page isolates Income Tax so the user can see the allowance and band calculation before adding National Insurance or other payroll deductions. The most important distinction on an Income Tax page is between gross income, the Personal Allowance and taxable income. Showing all three prevents a user from assuming that the 20% band begins at the first pound of salary.

Use gross annual taxable employment income as the starting point unless another figure is specifically required. The result is an annual liability estimate, not a period-by-period PAYE deduction.

2026/27 Personal Allowance

The £12,570 Personal Allowance is not guaranteed at every income level. For 2026/27 it starts reducing after £100,000 of adjusted net income at a one-for-two rate. By £125,140 the standard amount is nil, which is particularly important when modelling annual Income Tax liability. For this calculator, the next step is not to apply every tax rule on the site. It is to connect the figure with annual Income Tax liability, using a clean separation between allowance and taxable bands. That narrower scope is intentional for people checking marginal versus average tax.

Income Tax Rates Used in the Model

The rest-of-UK side of Income Tax Calculator UK 2026/27 follows the published 2026/27 PAYE bands: 20% basic, 40% higher and 45% additional. Because the bands apply to taxable income after allowances, the result changes most when income crosses a band, the personal allowance begins to taper, or the taxpayer switches between scottish and rest-of-uk employment-income rules. can shift the amount falling into each rate.

Where a regional comparison is useful for Income Tax Calculator UK 2026/27, Scotland is treated as a distinct employment-income system rather than a minor adjustment. The result changes most when income crosses a band, the Personal Allowance begins to taper, or the taxpayer switches between Scottish and rest-of-UK employment-income rules. Savings and dividend taxation are separate questions, so they are not folded into this salary comparison.

National Insurance and Other Deductions

National Insurance is handled separately from annual Income Tax liability. On salary pages that need it, the standard category-A planning model charges 8% above the annualised Primary Threshold to the Upper Earnings Limit and 2% above that. Pages that isolate dividends, CGT, allowance or pension relief do not invent an NI deduction.

Student loans can change cash take-home without changing the Income Tax liability. The 2026/27 model uses Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795 and Plan 5 £25,000 at 9% above threshold, plus postgraduate £21,000 at 6%. The reason it appears on Income Tax Calculator UK 2026/27 is page-specific: annual Income Tax liability can be misunderstood if a clean separation between allowance and taxable bands is left implicit. The wording here is aimed at people checking marginal versus average tax and the result should be read on that basis.

Who Should Use the Income Tax Calculator UK 2026/27

Someone checking whether a salary estimate is using the right tax bands benefits from this page because it removes NI and other deductions from the first view.

The calculation centres on allowance, taxable income and marginal bands. The result changes most when income crosses a band, the Personal Allowance begins to taper, or the taxpayer switches between Scottish and rest-of-UK employment-income rules. Keeping those drivers explicit makes it possible to rerun the same scenario after a pay rise, code change or new tax year without guessing which assumption moved.

Use the result to understand annual Income Tax liability, then move to a specialist page if another income source or deduction becomes material. A page that tries to solve salary, dividends, capital gains, benefits, pensions and multiple jobs in one default calculation would hide more assumptions than it explains.

Worked Examples for Income Tax Calculator UK 2026/27

Example 1: enter £28,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 2: enter £35,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 3: enter £42,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 4: enter £49,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 5: enter £56,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 6: enter £63,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 7: enter £70,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.
Example 8: enter £77,350 annual income and review the allowance, tax and any relevant payroll deduction separately. Changing only one input at a time makes it easier to see which threshold changes the result.