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

For England, Wales and NI: 0% up to £12,570 (Personal Allowance), 20% on £12,571–£50,270, 40% on £50,271–£125,140, 45% above £125,140. Scotland has different rates including a Starter rate of 19% and Intermediate rate of 21%.

How do I calculate my income tax?

Subtract your Personal Allowance (£12,570) from your income to get taxable income. Apply the basic rate (20%) to the first £37,700 of taxable income, then 40% to the next amount up to £125,140, and 45% above that.

2026/27 tax year · Band-by-band results

UK Income Tax Calculator 2026/27

Income tax in the UK applies differently depending on how you earn — salary (PAYE), self-employment, dividends, or company profits each have different rules. Choose the right calculator below for an accurate, band-by-band result.

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UK income tax rates 2026/27

England, Wales & Northern Ireland

Band	Taxable income	Rate
Personal Allowance	Up to £12,570	0%
Basic rate	£12,571 – £50,270	20%
Higher rate	£50,271 – £125,140	40%
Additional rate	Over £125,140	45%

The Personal Allowance is tapered for income above £100,000 — reduced by £1 for every £2 earned — creating an effective 60% band between £100k and £125,140. See the £100k trap guide.

Scotland 2026/27

Band	Taxable income	Rate
Personal Allowance	Up to £12,570	0%
Starter rate	£12,571 – £14,876	19%
Basic rate	£14,877 – £26,561	20%
Intermediate rate	£26,562 – £43,662	21%
Higher rate	£43,663 – £75,000	42%
Advanced rate	£75,001 – £125,140	45%
Top rate	Over £125,140	48%

Use the PAYE calculator with the Scotland toggle enabled for band-by-band Scottish income tax.

UK Income Tax Calculator 2026/27

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UK income tax rates 2026/27

England, Wales & Northern Ireland

Scotland 2026/27

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