Income Tax Calculator UK
Estimate income tax and effective rate from taxable income (simplified).
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How it works
This applies a single effective tax rate to your taxable income for a quick estimate. Real tax uses progressive bands and reliefs, so adjust the rate or treat the result as a rough guide only.
Tax = Income × effective rateFrequently asked questions
What is the UK Personal Allowance for 2026/27?
£12,570 — the amount of income you can earn before paying Income Tax. It is frozen at this level until 2031.
What are the UK income tax rates?
After the allowance: 20% basic rate to £50,270, 40% higher rate to £125,140, and 45% additional rate above that, for England, Wales and Northern Ireland.
How much tax will I pay on £60,000?
Roughly £11,432 in Income Tax — 20% on income from £12,571 to £50,270 and 40% on the rest — plus National Insurance separately.
Why do high earners face a 60% rate?
Between £100,000 and £125,140 the Personal Allowance is withdrawn by £1 per £2 earned, so each extra pound is effectively taxed at about 60%.
Are Scottish income tax rates different?
Yes. Scotland sets its own bands and rates on earned income, so Scottish taxpayers should use the Scottish rates rather than these.
Is National Insurance included in this?
No. Income Tax and National Insurance are separate deductions; this calculator covers Income Tax, with NI charged on top.
How UK Income Tax is worked out
UK Income Tax is charged in bands, with each slice of income taxed at its own rate. Most people get a tax-free Personal Allowance of £12,570; income above it is taxed at the basic, higher and additional rates. The tax year runs from 6 April to 5 April.
The 2026/27 bands (England, Wales & NI)
After the Personal Allowance: the basic rate of 20% applies to the next £37,700 (income up to £50,270); the higher rate of 40% applies from £50,271 to £125,140; and the additional rate of 45% applies above £125,140. These thresholds are frozen until 2031.
Worked example
On a £60,000 salary, 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) — about £11,432 of Income Tax. National Insurance is charged separately on top.
Watch the £100,000 trap
Above £100,000 the Personal Allowance is withdrawn by £1 for every £2 earned, disappearing entirely at £125,140 — creating an effective 60% marginal rate in that band. Scotland sets its own income tax bands, and this is an estimate, not advice: check GOV.UK or an accountant for your situation.
Results are estimates for general guidance in United Kingdom and may not reflect the latest local rates, fees or rules. Check official sources before making decisions.