Calculate your UK income tax for the 2026-27 tax year with England/Wales or Scotland tax bands.
This calculator provides estimates for guidance only. It does not constitute financial or tax advice. Tax rates and allowances may change. Always verify with HMRC or a qualified tax adviser before making financial decisions.
Income tax is a tax on your earnings collected by HMRC. In the UK, most people receive a tax-free Personal Allowance -- the amount you can earn before any income tax is due. For the 2026-27 tax year, the standard Personal Allowance remains at GBP 12,570. Any income above this threshold is taxed at progressive rates depending on which tax band it falls into. The UK operates two distinct income tax regimes. England, Wales, and Northern Ireland share one set of rates: the basic rate (20%), higher rate (40%), and additional rate (45%). Scotland has its own six-band system with rates ranging from 19% (starter rate) through to 48% (top rate). Which regime applies to you depends on where you live, not where you work. Understanding your income tax liability helps you plan your finances, negotiate salary, and make informed decisions about pension contributions, charitable giving, and other tax-efficient strategies. Even small changes in income can push you into a higher band, making it important to know exactly where you stand.
Follow these steps to calculate your income tax: 1. Enter your total annual gross income. This is your salary before any deductions. If you have multiple income sources, add them together for the most accurate result. 2. Select your tax region -- "England & Wales" or "Scotland". Your tax region is determined by where you live on 6 April (the start of the tax year), not where your employer is based. 3. View your results. The calculator shows your total income tax liability for the year and your effective tax rate. The effective rate represents the overall percentage of your gross income that goes to income tax, which is always lower than your marginal (highest) band rate. 4. Examine the band breakdown table to see exactly how much tax you pay in each band. This is useful for understanding how much of your income falls into the basic, higher, or additional rate bands. 5. The bar chart visualises the tax paid across each band, making it easy to see where the majority of your tax burden falls.
UK income tax uses a progressive band system. Your Personal Allowance is deducted first, and the remaining taxable income is then split across the bands in order. For England and Wales, the calculation is: deduct the GBP 12,570 Personal Allowance from gross income to get taxable income. The first GBP 37,700 of taxable income is taxed at 20% (basic rate). Income from GBP 37,701 to GBP 125,140 above the Personal Allowance is taxed at 40% (higher rate). Anything above GBP 125,140 is taxed at 45% (additional rate). For high earners, the Personal Allowance is reduced by GBP 1 for every GBP 2 earned above GBP 100,000. This creates an effective 60% marginal rate on income between GBP 100,000 and GBP 125,140. Scotland uses a six-band structure: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%), and top (48%). The thresholds for each band are set by the Scottish Parliament and differ from the rest of the UK. The effective tax rate displayed is your total income tax divided by your gross income, giving you a single percentage that represents your overall tax burden. This is distinct from your marginal rate, which is the rate applied to your last pound of income.
This calculator covers income tax only. It does not include National Insurance contributions, student loan repayments, or pension deductions -- use the Salary Calculator for a complete take-home pay breakdown. Rates and thresholds are based on the 2026-27 tax year as published by HMRC. The Personal Allowance and band thresholds may change in future Budgets.