Finance & Tax

UK Income Tax Calculator (2026/27)

Calculate UK personal income tax for England, Wales, Northern Ireland, and Scotland, accounting for the standard Personal Allowance and income taper above £100,000.

How It Works & Methodology

Computes UK income tax liability on employment income for the 2026/27 tax year, covering both the UK-wide (England, Wales, NI) and Scottish devolved tax schedules.

Personal Allowance = £12,570 (reduced by £1 for every £2 of income above £100,000, reaching £0 at £125,140) Taxable Income = Max(0, Gross Income - Tapered Allowance - Eligible Pretax Deductions) Tax = Calculated across progressive tax bands (Basic, Higher, Additional in rUK; Starter, Basic, Intermediate, Higher, Advanced, Top in Scotland)
Key Assumptions & Scope:
  • Calculates UK income tax on employment earnings only.
  • National Insurance (Class 1 Employee NI), student loan repayments, and pension salary sacrifice are excluded from this tax figure.
  • Scottish tax rates apply specifically to non-savings, non-dividend income for Scottish tax residents.
Official Reference & Source: HM Revenue & Customs (HMRC) & Scottish Government Budget

Frequently Asked Questions

How does the £100,000 Personal Allowance taper work?

For every £2 earned above £100,000, your £12,570 Personal Allowance reduces by £1. Once your income reaches £125,140, the allowance is reduced to zero, creating an effective 60% marginal tax band in England/Wales/NI.

What is the difference between the Scottish and rest-of-UK tax schedules?

The Scottish Parliament sets devolved income tax rates on earned income. Scotland features 6 tax bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%), whereas England, Wales, and Northern Ireland use 3 bands (20%, 40%, 45%).

Are National Insurance (NI) contributions included in this calculation?

No. Class 1 Employee National Insurance is a separate social security contribution. This tool calculates UK income tax liability only.

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