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INCOME TAX / 2026-27 / UK

UK Income Tax calculator

Work out your 2026/27 Income Tax band by band, with the Personal Allowance taper over £100,000 and Scottish or Welsh rates.

Last verified: Methodology

Your details

01Income

Salary (after salary sacrifice and net-pay pension), pension income and self-employed profits. Not dividends or savings interest.

Where you live

Scottish Income Tax applies if you live in Scotland. Wales and Northern Ireland use the same rates as England in 2026/27.

Income Tax

£7,486

for 2026/27 on £50,000 (England & Northern Ireland)

Per month
£624
Personal Allowance
£12,570
Taxable income
£37,430
Effective rate
15%
Top rate you pay
20%
Income after Income Tax
£42,514
  • This covers Income Tax only. National Insurance is separate: see the take-home pay or National Insurance calculators.

Income Tax: £7,486 for 2026/27 on £50,000 (England & Northern Ireland)

Income Tax 2026/27
LineYearMonth
Income£50,000£4,167
Personal Allowance (tax-free)£12,570£1,048
Taxable income£37,430£3,119
Basic rate 20% on £37,430£7,486£624
Income Tax£7,486£624
Income after Income Tax£42,514£3,543
Income Tax by band
85%TAKE-HOME
  • Tax-free and after-tax income£42,51485%
  • Basic rate tax£7,48615%

England & Northern Ireland Income Tax bands 2026/27

Band limits are on taxable income after the Personal Allowance.

BandRateYour income in bandTax
Basic rate20%£37,430£7,486.00
Higher rate40%£0£0.00
Additional rate45%£0£0.00

£7,486

for 2026/27 on £50,000 (England & Northern Ireland)

How it's calculated

Income Tax for 2026/27 is worked out on your income for the tax year (6 April 2026 to 5 April 2027) in three steps.HMRC

  1. Personal Allowance. The first £12,570 is tax-free. If your adjusted net income is over £100,000, the allowance goes down by £1 for every £2 above that, rounded up to a whole pound, until it reaches zero.
  2. Taxable income is your income minus the allowance.
  3. Bands. Each slice of taxable income is taxed at its band's rate.
Band (England, Northern Ireland and Wales)Taxable income above the allowanceRate
Basic rateup to £37,70020%
Higher rateto £125,14040%
Additional rateabove that45%

Scottish taxpayers pay Scottish rates on wages, pensions and profits:GOV.UK

Band (Scotland)Taxable income above the allowanceRate
Starterup to £3,96719%
Basicto £16,95620%
Intermediateto £31,09221%
Higherto £62,43042%
Advancedto £125,14045%
Topabove that48%

Welsh rates are set by the Welsh Government and are the same as England's in 2026/27.GOV.UK

Relief-at-source pensions. If you pay into a personal pension or a workplace scheme that adds 20% relief, enter the gross amount. It reduces your adjusted net income (which can restore a tapered allowance) and pushes your band limits up by the same amount, giving higher-rate relief that you claim through Self Assessment.GOV.UK

The formula

  • Allowance = max(0, £12,570 − ½ × (adjusted net income − £100,000)), rounded up to a pound.
  • Tax = Σ over bands of rate × (taxable income in that band).
  • Effective rate = tax ÷ income. Top rate = the band your last pound falls in.

Worked example

Income Tax on £50,000 in England is £7,486; in Scotland it is £8,982.

£50,000, EnglandINCOME TAX / 2026-27 / UK
LineYearMonth
Income£50,000£4,167
Personal Allowance (tax-free)£12,570£1,048
Taxable income£37,430£3,119
Basic rate 20% on £37,430£7,486£624
Income Tax£7,486£624
Income after Income Tax£42,514£3,543

At £110,000 the allowance shrinks to £7,570 and tax is £33,432. A £10,000 gross relief-at-source pension contribution restores the full allowance and brings the bill down to £29,432.

£110,000, England: the allowance taperINCOME TAX / 2026-27 / UK
LineYearMonth
Income£110,000£9,167
Personal Allowance (tax-free)£7,570£631
Taxable income£102,430£8,536
Basic rate 20% on £37,700£7,540£628
Higher rate 40% on £64,730£25,892£2,158
Income Tax£33,432£2,786
Income after Income Tax£76,568£6,381

Assumptions and limitations

  • Covers wages, pensions and trading profits (non-savings income). Dividends have their own rates: use the dividend tax calculator. Savings interest, the personal savings allowance and the starting rate for savings are not included.
  • Uses the standard Personal Allowance. Blind Person's Allowance, Marriage Allowance and Married Couple's Allowance are not applied.
  • Shows the liability for the year, not what PAYE takes in any one month. National Insurance is separate: see the take-home pay calculator.
FAQ

Questions people ask

What are the UK Income Tax bands for 2026/27?

In England, Northern Ireland and Wales, after the £12,570 Personal Allowance you pay 20% on the next £37,700 of taxable income, 40% up to £125,140 and 45% above that. They are the same as in each tax year since 2023/24. Scotland has its own six bands for wages, pensions and profits. Dividends and savings interest have separate rates that apply across the whole UK.

How does the Personal Allowance taper work?

If your adjusted net income is over £100,000, your Personal Allowance falls by £1 for every £2 of income above that limit, so it disappears entirely at £125,140. Adjusted net income is your total taxable income minus things like grossed-up pension contributions made under relief at source and Gift Aid donations. Paying more into a pension is the usual way to bring it back under the limit.

Who pays Scottish Income Tax?

You pay Scottish Income Tax if your main home is in Scotland, whoever your employer is and wherever they are based. If you live in more than one place, it depends on where your main home is, or on where you spent more days in the tax year. Your tax code starts with an S. Scottish rates apply to earnings, pensions and profits, but not to savings interest or dividends.

What is the difference between effective and marginal tax rate?

Your effective rate is your total Income Tax divided by your total income, which is always lower than your top band because of the tax-free allowance and the lower bands. Your marginal rate is the rate on your next pound of income. A pay rise is taxed at the marginal rate, not the effective rate, and between £100,000 and £125,140 the allowance taper makes the true marginal rate higher than the band rate.

Do pension contributions reduce Income Tax?

Yes. Contributions taken from pay before tax under a net pay arrangement or salary sacrifice reduce your taxable income directly, so enter your income after them. Relief-at-source contributions are paid from taxed income with 20% added by the provider; higher and additional rate taxpayers, and Scottish taxpayers above the basic rate, can claim the extra relief through Self Assessment. Tax relief is limited to your earnings and the annual allowance.

Is Income Tax the same in Wales as in England?

The Welsh Government can set Welsh rates of Income Tax, and taxpayers who live in Wales have a tax code starting with C. For 2026/27 the Welsh rates and bands are the same as in England and Northern Ireland, so the tax on the same income is identical. National Insurance is a UK-wide tax and does not depend on where you live.

Sources

  1. HMRCIncome Tax rates and allowances for current and previous tax years · retrieved 2026-10-16
  2. GOV.UKIncome Tax rates and Personal Allowances · retrieved 2026-10-16
  3. GOV.UKIncome Tax in Scotland: 2026 to 2027 rates · retrieved 2026-10-16
  4. GOV.UKIncome Tax in Wales: rates and bands for 2026 to 2027 · retrieved 2026-10-16
  5. GOV.UKPersonal Allowances: adjusted net income · retrieved 2026-10-16
  6. GOV.UKTax on your private pension contributions: Tax relief · retrieved 2026-10-16

Last verified: CalcBloc Editorial Team