Income Tax Calculator
See exactly how much Income Tax you pay in each band, your tax-free allowance and the tax on your next pound.
Your income
This shows Income Tax only. For National Insurance, pension and student loan, use the take-home pay calculator.
Income Tax bands 2026/27
| Band | England, Wales, NI | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland 2026/27
| Band | Income | Rate |
|---|---|---|
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Worked example: £60,000
The first £12,570 is tax-free. The next £37,700 is taxed at 20% (£7,540) and the remaining £9,730 at 40% (£3,892). Total Income Tax is £11,432, an average rate of 19.1%.
Want National Insurance and student loan too? Use the take-home pay calculator.
Sources
Figures are checked against these official sources. Last reviewed 7 November 2026.
Common questions
What are the Income Tax bands for 2026/27?
In England, Wales and Northern Ireland: 0% up to £12,570, 20% from £12,571 to £50,270, 40% from £50,271 to £125,140 and 45% above that. The thresholds are frozen until April 2031.
What is the difference between my average and marginal tax rate?
Your average rate is total tax divided by total income. Your marginal rate is the tax on the next pound you earn. On £45,000 the average rate is about 10%, but each extra pound is taxed at 20%.
Do I pay 40% on all my income if I am a higher-rate taxpayer?
No. Only the part of your income above £50,270 is taxed at 40%. The rest is still taxed at 0% and 20%.
Why is my marginal rate 60%?
Between £100,000 and £125,140 you lose £1 of personal allowance for every £2 you earn. That makes the effective Income Tax rate on that slice 60%.
Is pension income taxed?
Yes. Workplace and private pension income, and the State Pension, all count as taxable income. 25% of a pension pot can usually be taken tax-free.