UK money
UK income tax calculator 2026/27
Income tax by band for the rest of the UK and for Scotland.
How to use it
- Enter the year’s gross employment income, or self-employment profit, in pounds.
- Choose England, Wales and Northern Ireland, or Scotland.
- Read the Personal Allowance, the taxable income and the tax in each band.
What the figure includes
The tax is income tax on non-savings, non-dividend income for the 2026/27 tax year. The Personal Allowance is £12,570, and it falls by £1 for every £2 of income above £100,000. Scottish bands are the ones set by the Scottish Rate Resolution. The rest of the UK uses the basic, higher and additional rates.
A salary of £30,000 in England, Wales or Northern Ireland gives £3,486 of income tax. The same salary in Scotland gives £3,451.07. Those are the worked examples the tests lock.
What is left out on purpose
Class 2 and Class 4 National Insurance for the self-employed are not calculated. Marriage Allowance, Blind Person’s Allowance, dividend tax, savings income and the High Income Child Benefit Charge are not calculated either. Pension contributions that reduce taxable pay are on the pension calculator. A full payslip estimate, including employee National Insurance, is on the take-home pay calculator.
Sources for 2026/27
- Income Tax rates and Personal Allowances
- HMRC Income Tax rates and allowances, current and past
- Scottish Income Tax
- Scottish Rate Resolution 2026-27
- National Insurance: how much you pay
- Employer NI rates and thresholds 2026 to 2027
- Student loan repayments
- Employer student loan guidance
- Pension tax relief
- SDLT residential rates
- SDLT higher rates for additional properties
- VAT rates
- Capital Gains Tax rates
- Business Asset Disposal Relief
- Shares and Capital Gains Tax (HS284)
- Personal Savings Allowance
- Individual Savings Accounts
- Capital Gains Tax losses
- HMRC cryptoassets manual: pooling example CRYPTO22255
- Pension scheme investments and tax
Rates were reviewed on 8 October 2026. Email [email protected] if a figure looks out of date.
Questions
Does this include National Insurance?
No. It is income tax only. Take-home pay adds employee Class 1 National Insurance.
Why is Scottish tax different at the same salary?
Scotland sets its own rates and band widths on this kind of income. The Personal Allowance is still the UK one.
Is £60,000 the annual allowance?
No number for the pension annual allowance is shown, because this page does not apply that charge. The official annual-allowance page is linked from the sources.