UK income tax calculator
See how much income tax you pay in each band, your average rate and the rate you pay on your next pound.
| Personal Allowance (tax-free) | £12,570 |
| Basic rate 20% on £37,430 | £7,486.00 |
| Income tax for the year | £7,486.00 |
Income tax bands in England, Wales and Northern Ireland (2026–27)
| Band | Rate | Income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,570 to £50,270 |
| Higher rate | 40% | £50,271 to £137,710 |
| Additional rate | 45% | £137,711 and over |
Scottish income tax bands (2026–27)
| Band | Rate | Income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,570 to £16,537 |
| Basic rate | 20% | £16,538 to £29,526 |
| Intermediate rate | 21% | £29,527 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £137,710 |
| Top rate | 48% | £137,711 and over |
The Scottish starter band widened on 6 April 2026, so the 19% rate now covers the first £3,967 of taxable income. The higher, advanced and top bands did not move.
The 60% band
From £100,000 to £125,140 the Personal Allowance is withdrawn. On £100,000 your tax is £27,432; on £110,000 it is £33,432, so the extra £10,000 costs £6,000 in tax alone. Paying into a pension, or giving to charity through Gift Aid, reduces the income the taper is measured on.
Questions
How much income tax do I pay on £50,000?
£7,486 in England, Wales or Northern Ireland and £8,982 in Scotland for 2026–27.
Have the tax thresholds changed for 2026–27?
Not outside Scotland. The Personal Allowance stays at £12,570 and the higher rate still starts at £50,270.
What is my marginal rate on £100,000 to £125,140?
60% in England, Wales and Northern Ireland, and higher in Scotland, because the Personal Allowance is withdrawn in that range.
Which rates apply if I move to or from Scotland?
HMRC uses where you lived for most of the tax year. If that was Scotland, your tax code starts with S and the Scottish rates apply to your whole year.
Sources
Checked 28 September 2026. OneCalcs is independent and not affiliated with HMRC or any government department.