What is the personal allowance for 2026/27?

The personal allowance is £12,570 for 2026/27. It is tapered by £1 for every £2 of income above £100,000, reaching zero at £125,140.

What are the UK income tax rates for 2026/27?

Basic rate: 20% on income from £12,571–£50,270. Higher rate: 40% from £50,271–£125,140. Additional rate: 45% above £125,140. Scottish residents pay different rates.

Does this calculator include Scottish income tax?

No — this calculator uses England, Wales, and Northern Ireland rates. Scottish taxpayers should use HMRC's PAYE calculator which applies the separate Scottish rate bands.

Income Tax Calculator 2026/27

Calculate your income tax across all UK rate bands for the 2026/27 tax year (6 April 2026 – 5 April 2027). Includes personal allowance taper for income above £100,000.

How it's calculated

Personal allowance: £12,570 (tapered by £1 for every £2 above £100k). Basic rate 20% up to £50,270. Higher rate 40% up to £125,140. Additional rate 45% above £125,140.

Frequently Asked Questions

What is the personal allowance for 2026/27?: The personal allowance is £12,570 for 2026/27. It is tapered by £1 for every £2 of income above £100,000, reaching zero at £125,140.
What are the UK income tax rates for 2026/27?: Basic rate: 20% on income from £12,571–£50,270. Higher rate: 40% from £50,271–£125,140. Additional rate: 45% above £125,140. Scottish residents pay different rates.
Does this calculator include Scottish income tax?: No — this calculator uses England, Wales, and Northern Ireland rates. Scottish taxpayers should use HMRC's PAYE calculator which applies the separate Scottish rate bands.