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.
UK rates for the 2026/27 tax year · last checked against GOV.UK on
How it's calculated
Personal allowance: £12,570 (tapered by £1 for every £2 above £100,000). Basic rate 20% up to £50,270. Higher rate 40% up to £125,140. Additional rate 45% above £125,140. The bands apply to taxable income, so the basic-rate band stays £37,700 wide even when the allowance is reduced.
Income tax thresholds since 2016
The personal allowance rose every year from £11,000 in 2016/17 to £12,570 in 2021/22 and has been frozen there since, and the higher-rate threshold has been £50,270 for the same period. With wages rising, a frozen threshold pulls more people into the 40% band each year. The additional-rate threshold was cut from £150,000 to £125,140 in April 2023. Both charts are drawn from the same table the calculator uses.
Personal allowance and higher-rate threshold by tax year
- Personal allowance
- Higher-rate threshold
Show the figures as a table
| From | Personal allowance | Higher-rate threshold |
|---|---|---|
| 2016/17 | £11,000 | £43,000 |
| 2017/18 | £11,500 | £45,000 |
| 2018/19 | £11,850 | £46,350 |
| 2019/20 | £12,500 | £50,000 |
| 2021/22 | £12,570 | £50,270 |
| 2023/24 | £12,570 | £50,270 |
Additional-rate threshold by tax year
Show the figures as a table
| From | Additional-rate threshold |
|---|---|
| 2016/17 | £150,000 |
| 2017/18 | £150,000 |
| 2018/19 | £150,000 |
| 2019/20 | £150,000 |
| 2021/22 | £150,000 |
| 2023/24 | £125,140 |
Rates and sources
This calculator uses UK rates for the 2026/27 tax year, last checked against GOV.UK on .
Income Tax rates and Personal Allowances — official guidance:
- gov.uk/income-tax-rates
- gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past
- gov.uk/income-tax-rates/income-over-100000
Rates change, usually at the start of a tax year in April. Always confirm against GOV.UK before relying on a figure for a filing or a financial decision.
Frequently Asked Questions
- What is the personal allowance for 2026/27?
- The personal allowance is £12,570 for 2026/27. This is the amount you can earn before paying any income tax. Above £100,000 it tapers away: you lose £1 of allowance for every £2 you earn over that threshold, so it reaches zero at £125,140. Worked example: on a salary of £110,000 you are £10,000 over the threshold, so your allowance drops by £5,000 to £7,570. That taper is why income between £100,000 and £125,140 carries an effective tax rate of 60%.
- What are the UK income tax rates for 2026/27?
- There are three rates for England, Wales and Northern Ireland in 2026/27. Basic rate is 20% on income from £12,571 to £50,270. Higher rate is 40% from £50,271 to £125,140. Additional rate is 45% above £125,140. Each rate applies only to the income inside that band, not to your whole salary. Worked example: on £45,000 you pay tax on £32,430 after the personal allowance, all of it at 20%, giving £6,486. On £60,000 you pay £7,540 at the basic rate plus £3,892 at the higher rate, giving £11,432 in total. Scottish taxpayers pay different rates.
- How much income tax do I pay on £110,000?
- On £110,000 the personal allowance is reduced to £7,570, leaving £102,430 of taxable income. The first £37,700 of that is taxed at 20% (£7,540) and the remaining £64,730 at 40% (£25,892), so the total is £33,432. Note that the basic-rate band is £37,700 of taxable income whatever your allowance: it does not widen to fill the gap left by the taper. That is what makes each extra pound between £100,000 and £125,140 cost 60p.
- 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.