UK Income Tax Calculator 2026/27 – Take-Home Pay After Tax and NI
Work out take-home pay for the 2026/27 tax year: income tax for England, Wales, Northern Ireland or Scotland plus employee National Insurance, with every band shown, from gov.uk rates.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Income tax bands for 2026 to 2027
The tax year runs from 6 April 2026 to 5 April 2027. Everyone gets a personal allowance of £12,570, which is reduced by £1 for every £2 of income above £100,000 and disappears at £125,140. Tax is then charged on the rest in bands.
| Band | Rate | Taxable pay (with the full personal allowance) |
|---|---|---|
| Personal allowance | 0% | up to £12,570 |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| Additional rate | 45% | over £125,140 |
Scottish income tax bands for 2026 to 2027
Scottish taxpayers pay Scottish rates on earnings, set by the Scottish Parliament. The personal allowance is the same; the bands and rates differ.
| Band | Rate | Taxable pay (with the full personal allowance) |
|---|---|---|
| Personal allowance | 0% | up to £12,570 |
| Starter rate | 19% | £12,571 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 £125,140 |
| Top rate | 48% | over £125,140 |
National Insurance for employees
Employees pay Class 1 National Insurance of 8% on earnings between £12,570 and £50,270 a year and 2% on everything above. The rates are the same across the UK.
What this calculator leaves out
It works on an annual salary with the standard tax code (1257L) and no other income. Pension contributions, student loan repayments, the marriage allowance, benefits in kind and the High Income Child Benefit Charge are not included.
Frequently asked questions
How much tax do I pay on £50,000 in the UK?
In England, Wales or Northern Ireland in 2026/27: after the £12,570 personal allowance, £37,430 is taxed at 20%, so income tax is £7,486. National Insurance is 8% of £37,430, £2,994.40. Take-home pay is £39,519.60 a year, about £3,293 a month. Use the calculator for Scotland or any other salary.
What is the personal allowance for 2026/27?
£12,570. It is reduced by £1 for every £2 of adjusted net income over £100,000, so it is zero from £125,140.
Why is the tax rate so high between £100,000 and £125,140?
Because the personal allowance is withdrawn in that range. Each extra £1 is taxed at 40% and also removes 50p of allowance, which is then taxed at 40%: an effective 60% income tax rate plus 2% National Insurance.
How is Scotland different?
Scotland has six bands: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. Taxpayers earning more than about £30,000 pay more than in the rest of the UK; those earning less pay slightly less.
Does National Insurance apply above the higher-rate threshold?
Yes, at 2% on all earnings above £50,270 a year, with no upper limit.
Sources
- Income Tax rates and Personal Allowances — GOV.UK
- Rates and thresholds for employers 2026 to 2027 (last updated 1 Sep 2026) — HMRC / GOV.UK
- Scottish Income Tax - What you'll pay (2026 to 2027) — GOV.UK
- Welsh Income Tax - Rates and bands for 2026 to 2027 — GOV.UK
- Income Tax rates and allowances for current and previous tax years — HMRC / GOV.UK
- Income Tax (Scottish Income Tax policy page) — Scottish Government
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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