About the UK Income Tax Calculator
This UK income tax calculator shows how much income tax and National Insurance you pay on your salary in the 2026/27 tax year (6 April 2026 to 5 April 2027), and what lands in your bank account each year, month and week. Choose whether you pay Scottish income tax or the rates for England, Wales and Northern Ireland, and optionally add a workplace pension contribution.
It uses the £12,570 personal allowance (withdrawn by £1 for every £2 of income above £100,000), the 20%, 40% and 45% UK bands or Scotland’s six bands from 19% to 48%, and Class 1 employee National Insurance at 8% between £12,570 and £50,270 and 2% above. A salary-sacrifice pension reduces both tax and NI; a net-pay pension reduces income tax only.
It suits employees checking a payslip, comparing a job offer or pay rise, or seeing the effect of the £100,000 allowance taper. It assumes a standard 1257L tax code and does not include student loan repayments, the High Income Child Benefit Charge or benefits in kind.
With the default inputs, the income tax is £6,486.00. Change any value above to recalculate instantly.
How to use the uk income tax calculator
- 1Enter your annual gross salary before any deductions.
- 2Choose Scotland if you live there; otherwise keep England, Wales or Northern Ireland.
- 3Add your pension contribution percentage and scheme type if you have one.
- 4Read your income tax, National Insurance and yearly, monthly and weekly take-home pay.
Formula and method
The personal allowance of £12,570 is tax-free, but it falls by £1 for every £2 of adjusted net income over £100,000 and disappears entirely at £125,140. Income above the allowance is taxed in bands: in England, Wales and Northern Ireland 20% on the first £37,700, 40% up to £125,140 and 45% above; in Scotland 19%, 20%, 21%, 42%, 45% and 48%.
Employee Class 1 National Insurance is 8% on earnings between the £12,570 primary threshold and the £50,270 upper earnings limit and 2% above, calculated here on an annual basis (payroll works it out per pay period, so payslips can differ slightly). Salary-sacrifice pension contributions come off pay before both tax and NI; net-pay contributions come off before tax only.
- PA
- Personal allowance: £12,570 − (income − £100,000) ÷ 2, not below £0
- NI
- Class 1 employee National Insurance
- Band rate
- 20/40/45% (rUK) or 19–48% (Scotland)
Worked examples
£45,000 salary in England
After the £12,570 allowance, £32,430 is taxed at 20% = £6,486. NI is 8% of (£45,000 − £12,570) = £2,594.40. Take-home pay is £35,919.60 a year, about £2,993 a month.
£80,000 in Scotland
Of £67,430 taxable income, Scotland’s 19%, 20% and 21% bands take £6,320.09 on the first £31,092, 42% on the next £31,338 adds £13,161.96, and 45% on the final £5,000 adds £2,250 — £21,732.05 in total. NI is the same across the UK: £3,016 + £594.60 = £3,610.60.
£110,000 with a 5% salary-sacrifice pension
Sacrificing £5,500 cuts taxable pay to £104,500, so only £2,250 of the personal allowance is lost (allowance £10,320). Tax on £94,180 of taxable income is £7,540 + £22,592 = £30,132, and NI on £104,500 is £4,100.60.
Frequently asked questions
What are the UK income tax rates for 2026/27?+
In England, Wales and Northern Ireland: 0% on the first £12,570, 20% basic rate up to £50,270, 40% higher rate up to £125,140 and 45% additional rate above. These thresholds are frozen until April 2031.
What are the Scottish income tax rates for 2026/27?+
Scotland has six bands above the £12,570 allowance: starter 19% (£12,571–£16,537), basic 20% (£16,538–£29,526), intermediate 21% (£29,527–£43,662), higher 42% (£43,663–£75,000), advanced 45% (£75,001–£125,140) and top 48% above £125,140.
How much National Insurance do employees pay?+
Class 1 employee NI is 8% of earnings between £12,570 and £50,270 a year and 2% on earnings above £50,270. You stop paying once you reach State Pension age.
Why is the tax rate 60% between £100,000 and £125,140?+
Your personal allowance shrinks by £1 for every £2 earned over £100,000. Each extra £1 is taxed at 40% and also removes 50p of allowance, which is then taxed at 40%, creating an effective 60% rate (62% including NI).
Does a pension contribution reduce my income tax?+
Yes. Salary-sacrifice and net-pay pension contributions are taken before income tax, and salary sacrifice also saves National Insurance. Relief-at-source schemes add basic-rate relief to your pot instead.
Why is my payslip slightly different?+
Payroll calculates tax and NI for each pay period using your tax code, so rounding, an emergency or K tax code, student loan deductions or benefits in kind can make your payslip differ from an annual estimate.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.