Income Tax Calculator (UK) — 2026-27
A straight-up income tax calculator: enter gross income, choose the tax year and nation, and see every band's arithmetic spelled out — including the 60% effective rate in the £100,000–£125,140 Personal Allowance taper.
It covers income tax only (National Insurance is separate) and defaults to the current tax year without ever silently applying it to past years.
How the UK bands actually stack
Everyone's income passes through the same staircase: the Personal Allowance (£12,570, untaxed), then the basic-rate band at 20% (up to £50,270 of total income), the higher-rate band at 40% (to £125,140 since April 2023), and the additional rate at 45% beyond that. Only the slice inside each band is taxed at that band's rate — a £60,000 salary does not pay 40% on everything; it pays 40% on the £9,730 above £50,270. The effective rate the calculator shows is the honest average across all your income.
Scotland's six bands
Scottish taxpayers (your home is in Scotland for most of the year) pay Scottish rates on earned income: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced (from £62,430), 48% top above £125,140 — each with its own thresholds layered on the same UK Personal Allowance. Savings and dividend income always follow UK-wide rates, whichever side of the border you live on. Wales sets its own rates in law but has so far matched England's, and Northern Ireland uses the UK system.
The £100,000 trap
Cross £100,000 and the Personal Allowance starts dissolving — £1 lost for every £2 earned, gone entirely at £125,140. In that corridor every extra £1 is taxed at 40% and also removes 50p of allowance (itself taxed at 40%), an effective 60% marginal rate. This is why pension contributions are so powerful there: they reduce adjusted net income and can restore the allowance, which is why this calculator flags the zone when your input lands inside it.
What this estimate can't tell you
- Non-savings, non-dividend income model.
- National Insurance, student loan and benefit-in-kind are not included.
- Blind Person's and Marriage allowance adjustments are excluded from the estimate.
The free HMRC route
Everything this calculator estimates can be claimed directly from HMRC at no cost — usually online in a few minutes or via a short form. Refund companies charge a percentage of money that is already yours. We never handle claims and are not affiliated with HMRC.