Income Tax calculator UK
Updated Updated for 2026 tax law
See exactly how much Income Tax you pay in 2026/27 and which bands your income falls into. Works for England, Wales, Northern Ireland and Scotland, with tax codes, the £100,000 allowance taper, pensions, Marriage Allowance and Blind Person’s Allowance.
- Gross pay
- £50,000.00
- Tax-free allowance
- £12,570
- Taxable income
- £37,430
- Income Tax
- −£7,486.00
- National Insurance
- −£2,994.40
- Take-home pay
- £39,519.60
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| Tax-free allowance | 0% | £12,570 | £0.00 |
| Basic rate | 20% | £37,430 | £7,486.00 |
- Take-home pay£39,520 · 79%
- Income Tax£7,486 · 15%
- National Insurance£2,994 · 6%
| Per | Gross | Income Tax | NI | Take-home |
|---|---|---|---|---|
| Year | £50,000 | £7,486 | £2,994 | £39,520 |
| Month | £4,166.67 | £623.83 | £249.53 | £3,293.30 |
| 4 weeks | £3,846.15 | £575.85 | £230.34 | £3,039.97 |
| Week | £961.54 | £143.96 | £57.58 | £759.99 |
| Day | £192.31 | £28.79 | £11.52 | £152.00 |
| Hour | £25.64 | £3.84 | £1.54 | £20.27 |
In Scotland you would take home £1,496 a year less (£124.67 a month) on the same pay.
2026/27 tax year (6 April 2026 to 5 April 2027). Annual figures; payslips apply thresholds per pay period, so they can differ by a few pounds.
How to use the Income Tax calculator
- Enter your gross income from employment and choose where you live.
- If your pension is taken through a net pay scheme or salary sacrifice, add it — both reduce taxable pay.
- Type in your tax code from your payslip or leave it blank to use the standard allowance worked out from your income.
- Read the band table to see how much income is taxed at each rate.
Income Tax bands 2026/27
| Band | Gross income | 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% |
| Band | Gross income | Rate |
|---|---|---|
| Personal Allowance | £0 to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Bands apply to income after allowances. With the standard allowance, the higher rate starts at £50,271 in England, Wales and Northern Ireland (£12,570 + £37,700). The additional and top rates start at £125,140 because by then the Personal Allowance has fully tapered away.
The Personal Allowance taper (60% tax trap)
Your £12,570 allowance falls by £1 for every £2 of “adjusted net income” over £100,000 — income after pension contributions and Gift Aid. Each extra £100 in this range costs £40 tax plus £20 from losing £50 of allowance at 40%.
| Income | Personal Allowance | Income Tax (England) | Income Tax (Scotland) | Marginal rate inc. NI |
|---|---|---|---|---|
| £100,000 | £12,570 | £27,432 | £30,732.05 | 62% / 69.5% |
| £105,000 | £10,070 | £30,432 | £34,107.05 | 62% / 69.5% |
| £110,000 | £7,570 | £33,432 | £37,482.05 | 62% / 69.5% |
| £115,000 | £5,070 | £36,432 | £40,857.05 | 62% / 69.5% |
| £120,000 | £2,570 | £39,432 | £44,232.05 | 62% / 69.5% |
| £125,140 | £0 | £42,516 | £47,701.55 | 47% / 50% |
| £130,000 | £0 | £44,703 | £50,034.35 | 47% / 50% |
Tax codes explained
| Code | What it means | How this calculator treats it |
|---|---|---|
| 1257L | Standard £12,570 allowance | £12,570 tax-free, normal bands |
| 1383M / 1131N | Marriage Allowance received / transferred | £13,830 / £11,310 tax-free |
| S… / C… | Scottish / Welsh rates | S switches to Scottish bands |
| BR, D0, D1 | All pay at 20%, 40%, 45% (second jobs) | Flat rate, no allowance |
| SBR, SD0–SD3 | Scottish flat rates 20%, 21%, 42%, 45%, 48% | Flat rate, no allowance |
| 0T | No allowance (used up, or new starter) | All pay taxed through the bands |
| K475 | £4,750 added to taxable pay | Added to pay; tax capped at 50% of pay |
| NT | No tax | No Income Tax |
| W1 / M1 / X | Emergency (non-cumulative) | Ignored — annual figures shown |
The number in your code is your tax-free pay divided by ten. Payroll tables actually allow up to £9 more (1257L gives £12,579 through PAYE), so payslips can show a pound or two less tax over the year than this calculator.
Other allowances
- Marriage Allowance — transfer £1,260 of unused allowance to a basic-rate spouse or civil partner, saving them up to £252 a year. Not available if either of you pays higher-rate tax (in Scotland, higher, advanced or top rate).
- Blind Person’s Allowance — an extra £3,250 tax-free if you’re registered blind or severely sight impaired — or, in Scotland and Northern Ireland, can’t do work for which eyesight is essential. It isn’t reduced by the £100,000 taper, and any unused part can be transferred to a spouse.
- Pension relief — net pay and salary sacrifice reduce taxable pay. Relief at source gives 20% in the pension; higher earners claim the rest, which this calculator shows separately.
Related tools
- UK salary calculator
- Scotland salary calculator
- National Insurance calculator
- Student loan repayment calculator
- Salary sacrifice calculator
- Hourly to annual salary
- £30,000 after tax
- £40,000 after tax
- £50,000 after tax
- £60,000 after tax
- £100,000 after tax
Sources
Every rate and threshold on this page is for the 2026/27 tax year (6 April 2026 to 5 April 2027) and was checked against these official pages on 18 October 2026:
- Rates and thresholds for employers 2026 to 2027 (HMRC)
- Income Tax rates and allowances for current and previous tax years (HMRC)
- Scottish Income Tax: rates and bands 2026 to 2027 (Scottish Government)
- Income Tax in Scotland (GOV.UK)
- Marriage Allowance (GOV.UK)
- Repaying your student loan: what you pay (GOV.UK)
- When your student loan gets written off or cancelled (GOV.UK)
- Tax codes (GOV.UK)
- Annual allowance (GOV.UK)
- Changes to salary sacrifice for pensions from April 2029 (HM Treasury/HMRC)
Disclaimer: Estimates for information only — not tax or financial advice. Results are annual figures for a single employment paid evenly through the year. Payroll applies thresholds per pay period and rounds some deductions, so your payslip can differ by a few pounds. Check your tax code and personal tax account on GOV.UK.
Frequently asked questions
How much Income Tax do I pay on £30,000?
£3,486 a year in England, Wales or Northern Ireland (20% of £17,430) and £3,451.07 in Scotland, with the standard 1257L code.
What does tax code 1257L mean?
You get the standard £12,570 tax-free Personal Allowance. The L means the standard allowance; M or N mean Marriage Allowance received or transferred; an S prefix means Scottish rates and C means Welsh rates (currently the same as England).
What are BR and D0 tax codes?
They’re used for second jobs or pensions where your allowance is already used. BR taxes everything at 20%, D0 at 40% and D1 at 45%. In Scotland SBR is 20%, SD0 21%, SD1 42%, SD2 45% and SD3 48%.
What is a K tax code?
It means untaxed income or benefits are bigger than your allowance, so an amount is added to your taxable pay — K475 adds £4,750. Your employer can’t deduct more than half of your pre-tax pay in tax under a K code.
How much is Marriage Allowance worth?
Up to £252 a year. The lower earner transfers £1,260 of their allowance to a spouse or civil partner who pays basic-rate tax (starter, basic or intermediate rate in Scotland).
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Estimates for information only — not tax, legal or financial advice.