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 £100k). Basic rate 20% up to £50,270. Higher rate 40% up to £125,140. Additional rate 45% above £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
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.
- 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.