NetWageUK

Income tax calculator 2026/27

See how much income tax you pay in each band for 2026/27, and your average tax rate. Works for England, Wales, Northern Ireland and Scotland.

Income tax 2026/27

£

Income tax for the year

£7,486.00

£623.83 a month · average rate 15.0%

Income
£50,000
Personal Allowance (0%)
£12,570
Basic rate 20% on £37,430
£7,486.00
Total income tax
£7,486.00

Income tax rates and bands

England, Wales and Northern Ireland income tax bands 2026/27 (with the standard £12,570 Personal Allowance)
BandTaxable incomeRate
Personal Allowanceup to £12,5700%
Basic rate£12,571 to £50,27020%
Higher rate£50,271 to £125,14040%
Additional rateover £125,14045%

Bands apply to slices of your income, not the whole amount: moving into the higher rate only means the part above £50,270 is taxed at 40%. On a £60,000 salary, for example, income tax is £11,432, an average rate of 19.1%.

Scotland

Scottish income tax bands 2026/27 (with the standard £12,570 Personal Allowance)
BandTaxable incomeRate
Personal Allowanceup to £12,5700%
Starter rate£12,571 to £16,53719%
Basic rate£16,538 to £29,52620%
Intermediate rate£29,527 to £43,66221%
Higher rate£43,663 to £75,00042%
Advanced rate£75,001 to £125,14045%
Top rateover £125,14048%

Scottish taxpayers pay less than the rest of the UK on modest salaries and more on higher ones. Savings and dividend income are taxed at UK rates wherever you live.

Over £100,000

Between £100,000 and £125,140 you lose £1 of Personal Allowance for every £2 you earn, so each extra £100 costs £60 in income tax (plus 2% National Insurance). Pension contributions and Gift Aid reduce adjusted net income and can restore the allowance; try the £100k tax trap calculator.

What counts as taxable income

  • Salary, wages, bonuses, overtime and tips paid through payroll
  • Self-employed profits, rental profits and most pensions (including the State Pension)
  • Benefits in kind such as a company car or private medical insurance
  • Savings interest and dividends above their own allowances (see the dividend tax calculator)

FAQ

What is the higher rate threshold?

In England, Wales and Northern Ireland the 40% rate starts at £50,271, and the 45% rate above £125,140.

How is my average tax rate calculated?

Total income tax divided by your income. It is always lower than your top band rate because the first slices of income are taxed at 0% and 20%.

Do I pay tax on income under the Personal Allowance?

No. The first £12,570 is tax-free for most people, as long as your income is under £100,000.

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