UK Income Tax Calculator 2026/27
Your take-home pay in seconds. Tax year 2026/27. Updated 17 April 2026.
Income tax, National Insurance, student loans, and pension. England, Wales, Northern Ireland, and Scotland.
What this calculator covers
This calculator gives you a complete PAYE take-home pay estimate for the 2026/27 tax year (6 April 2026 to 5 April 2027). Enter your gross annual salary and get an instant breakdown of every deduction: income tax band by band, National Insurance, student loan repayments for any of the five current plans, and the net effect of a pension contribution made via salary sacrifice.
It covers taxpayers in England, Wales, and Northern Ireland using the rest-of-UK bands, and taxpayers in Scotland using the six Scottish bands set by the Scottish Parliament. Switch between the two with the country toggle.
What is included
- Income tax at 2026/27 rates (personal allowance, basic, higher, additional)
- Employee Class 1 National Insurance (8% / 2%)
- Student loan Plans 1, 2, 4, 5, and Postgraduate
- Salary sacrifice pension contributions
- Personal allowance taper above £100,000
- All six Scottish income tax bands
Not included: dividend income, rental income, benefits in kind, or self-employed NI. Use the self-employed calculator for Class 2 and Class 4 NI.
2026/27 income tax bands
The rest-of-UK bands for 2026/27 are unchanged from 2025/26. The personal allowance remains frozen at £12,570, a policy that has been in place since April 2021 and is not due to change until at least April 2028. Because wages have risen while thresholds have been held, more taxpayers are paying tax at the higher rate than at any point in recent history.
| Band | Taxable income (rUK) | Rate |
|---|---|---|
| Personal allowance | £0 to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Note: if your income exceeds £100,000, the personal allowance tapers at £1 for every £2 earned above that threshold, creating an effective marginal rate of 60% on income between £100,000 and £125,140. See the 60% tax trap explainer.
National Insurance 2026/27
Employee Class 1 National Insurance in 2026/27 is charged at 8% on earnings between the Primary Threshold (£12,570 per year, or £242 per week) and the Upper Earnings Limit (£50,270 per year, or £967 per week). Above the Upper Earnings Limit, the rate drops to 2%. NI thresholds are the same across all four UK nations, including Scotland.
| Earnings | Annual equivalent | NI rate |
|---|---|---|
| Below Primary Threshold | Up to £12,570 | 0% |
| Primary Threshold to Upper Earnings Limit | £12,570 to £50,270 | 8% |
| Above Upper Earnings Limit | Over £50,270 | 2% |
Live in Scotland?
Scotland has six income tax bands set by the Scottish Parliament, compared to four in the rest of the UK. The Scottish rates differ significantly above the basic rate: the higher rate is 42% (versus 40% in England and Wales), the advanced rate is 45%, and the top rate for earnings above £125,140 is 48%, raised from 47% in the 2026/27 Scottish Budget.
Toggle the country switch in the calculator above to switch to Scottish mode. National Insurance is calculated at UK-wide rates regardless of where you live in Scotland.
Scottish Tax CalculatorCommon salary scenarios for 2026/27
£50,000
Above the UK median. Just below the higher-rate threshold of £50,270.
Full breakdown£100,000
At £100,000 the 60% tax trap begins. A £5,000 pay rise nets you only around £2,000.
Full breakdown£50,000 (Scotland)
Scottish taxpayers pay £1,496 more income tax than those in England at this salary.
Full breakdownMore tax and salary tools
Pay Rise Calculator
What is your real take-home increase after tax, NI, and threshold crossings?
Salary Comparison
Two job offers side by side. Which actually pays more after tax?
Bonus Tax Calculator
How much of your bonus will you actually keep?
Pension Salary Sacrifice
Model the tax and NI savings from salary sacrifice pension contributions.
Self-Employed Calculator
Income tax, Class 2 NI, and Class 4 NI for sole traders.
The 60% Tax Trap
How earnings between £100,000 and £125,140 are taxed at 60% effective rate.
How we verify our rates
All 2026/27 income tax rates are sourced from gov.uk/income-tax-rates. Scottish band rates are sourced from the Scottish Government. NI thresholds are sourced from HMRC's rates and thresholds for employers. Student loan thresholds are sourced from gov.uk student loan repayment guidance.