Income Tax Calculator UK 2026/27 — See Every Band You Pay

For 2026/27, the tax-free personal allowance is £12,570. The basic rate of 20% applies to income between £12,571 and £50,270. The higher rate of 40% applies between £50,271 and £125,140. The additional rate of 45% applies above £125,140. These thresholds have been frozen since 2021/22. Scottish taxpayers have different rates and bands set by the Scottish Government.

It depends on your gross salary. On £30,000, you would pay roughly £3,486 in income tax and £1,426 in National Insurance, leaving take-home pay of about £25,088. On £50,000, that is around £7,486 in tax and £3,026 in NI, for take-home of about £39,488. On £60,000, expect around £11,432 in tax and £3,226 in NI, leaving take-home of about £45,342. Enter your own salary above for an exact figure.

National Insurance is a tax on earnings that counts towards your State Pension (payable from State Pension age) and certain benefits and tax credits. The National Insurance contributions you make build up this entitlement over your working life. For 2026/27, employees pay 8% on earnings between £12,570 and £50,270, and 2% on anything above that. You start paying once your earnings exceed the £12,570 primary threshold. Employers pay a separate rate of 15% on earnings above £5,000.

The personal allowance is £12,570 — the amount you can earn before paying any income tax. It starts tapering once your income exceeds £100,000, reducing by £1 for every £2 earned above that, and disappears entirely once your income reaches £125,140. Income above the allowance is taxed at the basic rate of 20% first.

PAYE (Pay As You Earn) is the system HMRC uses to collect income tax and National Insurance directly from your salary before you are paid. Your employer calculates these deductions based on your tax code and pays them to HMRC on your behalf. Enter your gross salary above to see exactly how much would be deducted under PAYE for 2026/27.

Gross pay is your salary before any deductions. Net pay — also called take-home pay or net income — is what actually lands in your bank account after income tax, National Insurance contributions, pension contributions, and student loan repayments have been taken off. This calculator shows both figures, broken down monthly and annually, using the same tax rates that apply across England, Wales, and Northern Ireland.

A few common ways: increase your pension contributions, since these are deducted before tax is calculated; use your £20,000 annual ISA allowance for tax-free savings and investment growth; claim the Marriage Allowance if you are eligible; and if you are self-employed, claim all allowable business expenses. If you earn over £100,000, pension contributions can also help restore some of your tapered personal allowance.

Student loan repayments are deducted at 9% of income above your plan threshold (6% for Postgraduate Loans), on top of income tax and National Insurance. For 2026/27, the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4, Scotland), £25,000 (Plan 5), and £21,000 (Postgraduate). Select your plan above to see the exact repayment deducted from your salary.

Pension contributions made via salary sacrifice or a net pay arrangement are deducted from your gross salary before income tax and National Insurance are calculated — so a £100 contribution effectively costs a basic-rate taxpayer only £72 in reduced take-home pay (saving 20% tax plus 8% NI), or even less for higher-rate taxpayers. Enter a pension percentage above to see the exact effect on your specific salary.

Your personal allowance (£12,570) is normally allocated entirely to your main job, so most second jobs are taxed from £0 — typically at the basic rate (20%) via a BR tax code, or sometimes higher if HMRC estimates your combined income pushes you into a higher band. Each employer also applies the National Insurance threshold separately, which can mean you pay slightly different NI than if the same total income came from one job. If too much or too little tax is deducted across both jobs, HMRC usually corrects this via your tax code or a Self Assessment adjustment.

Adjusted net income is your total taxable income (salary, dividends, rental, etc.) minus specific reliefs — primarily pension contributions and Gift Aid donations. It is the figure HMRC uses to test thresholds like the £100,000 personal allowance taper, the £60,000 High Income Child Benefit Charge threshold, and the £100,000 point where free childcare hours and Tax-Free Childcare are withdrawn. Increasing pension contributions reduces your adjusted net income, which can help you stay under these thresholds even if your gross salary is above them.