United Kingdom Income Tax Calculator (2026–27)
2026–27 Income Tax for a full-year taxpayer in England, Wales, or Northern Ireland.
Use the correct income figure
Enter employment income before Income Tax. The estimate treats it as your only income and adjusted net income.
How the United Kingdom calculation works
The calculator first works out the standard Personal Allowance. It reduces the allowance by £1 for every £2 of employment income above £100,000 and removes it entirely at £125,140.
It then applies the 20%, 40%, and 45% rates to income remaining after that allowance. This correctly captures the higher effective marginal rate created by the allowance taper without presenting 60% as a statutory tax band.
United Kingdom tax rates for 2026–27
These are the basic progressive rates. Country-specific adjustments are described above.
| Taxable income after Personal Allowance | Rate | Rule |
|---|---|---|
| £0 to £37,700 | 20% | 20% on the first £37,700 after the Personal Allowance |
| £37,700 to £125,140 | 40% | 40% on taxable income from £37,700 to £125,140 |
| Above £125,140 | 45% | 45% on taxable income above £125,140 |
Assumptions
- Employment income is your only income and equals adjusted net income.
- You are entitled to the standard Personal Allowance.
- You are taxed in England, Wales, or Northern Ireland for the full tax year.
Not included
- Scottish Income Tax.
- National Insurance, student-loan repayments, pension adjustments, Gift Aid, and other reliefs.
- Savings income, dividends, capital gains, and PAYE coding adjustments.
Official sources and update status
Rates checked on 28 July 2026. Applicable from 6 April 2026 through 5 April 2027.
- GOV.UK: Income Tax rates and Personal Allowances
- HMRC: current and past Income Tax rates and allowances
- GOV.UK: adjusted net income
This calculator is for planning and education. For a filing decision or a complex case, use the relevant tax authority’s filing service or a qualified adviser.