Income Tax Calculator UK 2026
Calculate your UK income tax using HMRC 2026 bands and National Insurance thresholds. Works as a PAYE calculator, HMRC income tax calculator, and tax estimator — showing income tax, NI, student loan and take-home pay for England, Wales and Northern Ireland.
Auto-enrolment minimum is 5%. Pension is via salary sacrifice.
2025/26 tax year · England, Wales & Northern Ireland · HMRC rates
Take-Home Pay
£2,288
per month
Annual Breakdown
Effective Rates
Effective Tax Rate (tax + NI)
16.5%
Marginal Income Tax Rate
20.0%
UK Income Tax Bands 2026
| Gross Income | Band | Rate |
|---|---|---|
| £0 – £12,570 | Personal Allowance | 0% |
| £12,571 – £50,270 | Basic Rate | 20% |
| £50,271 – £125,140 | Higher Rate | 40% |
| £125,141+ | Additional Rate | 45% |
England, Wales & Northern Ireland. Source: HMRC 2026. Personal allowance tapers £1 per £2 above £100,000.
Frequently Asked Questions
How much income tax do I pay in the UK?
UK residents pay income tax above the £12,570 personal allowance. The basic rate is 20% on income up to £50,270, the higher rate is 40% up to £125,140, and the additional rate is 45% above that. Scotland has different bands set by the Scottish Parliament.
What is the UK income tax personal allowance for 2026?
The personal allowance is £12,570 for 2026. You pay no income tax on the first £12,570. Above £100,000, the allowance tapers at £1 for every £2 earned, reaching £0 at £125,140.
How is UK income tax calculated?
Income tax is calculated on taxable income (gross income minus personal allowance). The basic rate (20%) applies to the first £37,700 of taxable income, the higher rate (40%) to the next £74,870, and the additional rate (45%) above £112,570 of taxable income.
What is the higher rate tax threshold for 2026?
The higher rate threshold is £50,270 gross income for 2026. Income above £50,270 is taxed at 40% (reduced to 60% effective marginal rate in the £100,000–£125,140 band due to the personal allowance taper).
Does this calculator cover Scotland?
No — this calculator covers England, Wales and Northern Ireland using HMRC rates. Scotland has separate income tax bands set by the Scottish Parliament (starter, basic, intermediate, higher and top rates). A Scottish variant will be added in a future update.
Take-Home Pay for Common UK Salaries (2025/26)
England, Wales & Northern Ireland. No student loan, no pension contribution. Source: HMRC 2025/26 rates.
| Salary | Income Tax | Nat. Insurance | Take-Home | Per Month | Eff. Rate |
|---|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | £1,493 | 10.4% |
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 | 16.3% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 | 19.2% |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | 21.0% |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 | 24.4% |
| £80,000 | £19,432 | £3,611 | £56,957 | £4,746 | 28.8% |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 | 31.4% |