Income Tax Band Calculator UK 2026
Find out exactly which UK income tax bands your salary falls into for 2025/26, how much tax you owe in each band, and your effective tax rate. Covers England, Wales, Northern Ireland and Scotland - including the personal allowance taper and the 60% trap. Pair this with our take-home tax calculator to see your full net pay.
Key Tax Facts 2025/26
Who Should Use This Calculator?
Employed Workers
See which band your PAYE salary falls into and verify your tax code is correct. Check if a pay rise pushes you into the next band.
Job Seekers Comparing Offers
Use alongside our job offer comparison tool to understand the true after-tax value of different salary packages.
Scottish Taxpayers
Scotland has six bands with distinct thresholds. This calculator shows you the correct Scottish rates and compares them to the rest-of-UK rates on the same income.
Higher Earners (£80k+)
Understand the personal allowance taper, the 60% effective rate trap, and how pension contributions can reduce your tax band. See our pension contribution calculator for planning.
Calculate Your Income Tax Band
How the Income Tax Band Calculator Works
Enter Your Income
Input your gross annual salary or income. Add optional pension contributions - these reduce your taxable income and could move you down a band.
Select Your Region
Choose England/Wales/NI or Scotland. Scottish taxpayers have six separate bands set by Holyrood, with different rates from 19% to 48%.
We Apply Your Allowances
The calculator applies your personal allowance (£12,570), any pension deductions, and checks for the taper above £100,000 automatically.
See Full Band Breakdown
View exactly how much income sits in each band, the tax charged per band, your marginal rate, effective rate, National Insurance, and total deductions.
Understanding UK Income Tax Bands in 2025/26
Income tax in the UK works on a marginal basis - you do not pay the same rate on all your income. Each band only applies to the income within that range. A person earning £60,000 does not pay 40% on the full amount; they pay 0% on the first £12,570, 20% on £12,571-£50,270, and 40% only on the remaining £9,730.
The personal allowance has been frozen at £12,570 since 2021 and will remain so until at least April 2031. As wages rise with inflation, more workers are being pulled into higher tax bands - a process known as fiscal drag. The UK salary benchmark tool can help you see whether your pay is keeping pace.
England, Wales and Northern Ireland Bands 2025/26
| Band | Taxable Income | Rate | Max Tax in Band |
|---|---|---|---|
| Personal Allowance | Up to £12,570 | 0% | £0 |
| Basic Rate | £12,571 - £50,270 | 20% | £7,540 |
| Higher Rate | £50,271 - £125,140 | 40% | £29,948 |
| Additional Rate | Over £125,140 | 45% | No upper limit |
The £100,000 Personal Allowance Taper
When your income exceeds £100,000, the personal allowance reduces by £1 for every £2 earned above that threshold. By £125,140, you have no personal allowance left. This creates an effective 60% marginal rate on income between £100,000 and £125,140. Making pension contributions in this range is one of the most tax-efficient moves available - see our pension contribution calculator.
Scotland: Six Bands from 19% to 48%
Scottish taxpayers pay income tax under rates set by the Scottish Parliament. In 2025/26 there are six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%) and Top (48%). Scottish taxpayers earning over £43,663 pay more than their counterparts elsewhere in the UK. For 2026/27, the Starter and Basic band thresholds rise by 7.4%, giving modest relief to lower earners.
💡 Important Note
This calculator covers income tax bands only. Your actual take-home pay also depends on National Insurance, pension contributions, student loan repayments, and any benefits in kind. Use our PAYE tax breakdown calculator for a complete picture of every deduction on your payslip.
Real Income Tax Band Examples 2025/26
Scenario 1: NHS Nurse, England
Person: Sarah, Band 5 Nurse, Manchester
Situation: Gross salary £32,000, no pension contribution entered (NHS employer scheme separate), no student loan
Taxable Income: £32,000 - £12,570 = £19,430
Basic Rate (20%): £19,430 × 20% = £3,886 tax
National Insurance (8%): (£32,000 - £12,570) × 8% = £1,554
Total Deductions: £5,440
Effective Income Tax Rate: 12.1%
Sarah sits entirely within the basic rate band. A pay rise to £35,000 would still keep her in the same band - no band change penalty. Use the salary increase calculator to see the net impact of any rise.
Scenario 2: Software Engineer, Scotland
Person: Callum, Senior Developer, Edinburgh
Situation: Gross salary £65,000, no pension contribution, Plan 2 student loan
Starter (19%): £12,571-£15,397 = £537 tax
Basic (20%): £15,398-£27,491 = £2,419 tax
Intermediate (21%): £27,492-£43,662 = £3,396 tax
Higher (42%): £43,663-£65,000 = £8,961 tax
Total Income Tax: £15,313
Effective Rate: 23.6%
Callum pays £2,493 more in income tax than a counterpart in England on the same salary (who would pay £12,820). This Scotland vs. England comparison is built into the calculator results. A £5,000 pension contribution would save Callum £2,100 in tax (42% relief).
Scenario 3: Senior Manager, 60% Trap
Person: Priya, Marketing Director, London
Situation: Gross salary £110,000, no pension contributions entered
Personal Allowance: £12,570 - £5,000 taper = £7,570 remaining
Basic Rate (20%): £7,571-£50,270 = £8,540 tax
Higher Rate (40%): £50,271-£110,000 = £23,892 tax
Total Income Tax: £32,432
Effective Rate: 29.5%
Marginal Rate on £100k-£110k: 60%
Priya is in the 60% trap. A £10,000 pension contribution would restore £5,000 of her personal allowance and reduce tax by roughly £6,000 - making her pension contribution effectively cost only £4,000 net. The pension contribution calculator models this precisely.
Frequently Asked Questions
What are the UK income tax bands for 2025/26?
For England, Wales and Northern Ireland: Personal Allowance £0-£12,570 (0%), Basic Rate £12,571-£50,270 (20%), Higher Rate £50,271-£125,140 (40%), Additional Rate over £125,140 (45%). Scotland has six bands from 19% to 48%.
Do I pay 40% on my entire salary if I earn over £50,270?
No. The 40% rate only applies to the portion of income above £50,270. The first £12,570 is tax-free, the next £37,700 is taxed at 20%, and only income above £50,270 faces the 40% rate. This calculator shows the exact split for your salary.
What is the 60% tax trap and does it affect me?
If your income falls between £100,000 and £125,140, the personal allowance is tapered away at a rate of £1 per £2 earned. Combined with the 40% income tax rate, this creates a 60% effective marginal rate on that income slice. Making pension contributions is the most straightforward way to reduce income back below £100,000. Check our pension contribution calculator for options.
How do pension contributions reduce my tax band?
Pension contributions made via salary sacrifice or a relief-at-source scheme reduce your adjusted net income. If your gross income is £55,000 and you contribute £5,000 to a pension, your taxable income falls to £50,000 - back into the basic rate band. Enter your pension contributions in the calculator to see the before and after comparison.
Are Scottish income tax bands different from the rest of the UK?
Yes. Scotland has six bands set by the Scottish Parliament. For 2025/26, Scottish taxpayers earning between £43,663 and £75,000 pay 42% (versus 40% in England), and earnings above £75,000 attract 45% (versus 40% up to £125,140 in England). The Top Rate in Scotland is 48%, versus 45% Additional Rate in England. Select Scotland in the calculator to see your Scottish-specific breakdown.
What is the difference between marginal rate and effective rate?
Your marginal rate is what you pay on the next pound of income - for example 40% if you are a higher rate taxpayer. Your effective rate is the total tax you pay divided by your total income. Because your first £12,570 is tax-free and lower bands apply to lower income, your effective rate is always lower than your marginal rate. Someone earning £60,000 has a marginal rate of 40% but an effective income tax rate of around 21%.
Is National Insurance the same as income tax?
No. National Insurance (NI) and income tax are separate deductions calculated differently. Employees pay 8% NI on earnings between £12,570 and £50,270 per year, and 2% on earnings above that. NI does not use the same bands as income tax, has no Scottish variation for employees, and does not fund the same things. For a full breakdown of every payslip deduction, see our guide on payslip deductions explained.
When does the 2026/27 tax year start and what changes?
The 2026/27 tax year starts on 6 April 2026. For England, Wales and Northern Ireland, the income tax bands are expected to remain the same. In Scotland, the Starter and Basic band thresholds rise by 7.4% (Starter: up to £16,537; Basic: up to £29,526), giving modest relief to lower earners. Select 2026/27 in the tax year dropdown to see the updated Scottish calculations.
Data Sources and Accuracy
This calculator uses official UK government figures for 2025/26 and 2026/27:
- Income Tax Rates and Bands: HMRC - Income Tax rates and Personal Allowances (GOV.UK)
- National Insurance Thresholds: HMRC - Rates and thresholds for employers 2025 to 2026
- Scottish Income Tax Bands: mygov.scot - Current Scottish Income Tax rates
- Personal Allowance Taper: HMRC - Adjusted net income and personal allowance reduction
- Student Loan Repayment Thresholds: GOV.UK - Repaying your student loan
- 2026/27 Scottish Budget Changes: CIPP - Scottish tax bands for 2026/27
Calculation Methodology: Income tax is calculated by applying each band rate to the taxable income within that band, after deducting the personal allowance (including taper adjustments) and any pension contributions. National Insurance uses the primary threshold and upper earnings limit with employee Class 1 rates.
Last Updated: February 2026
Disclaimer: This calculator provides estimates for informational purposes only. Figures may differ from your actual tax liability depending on your specific tax code, benefits in kind, other income sources, and individual circumstances. Always verify with HMRC or a qualified accountant for official tax advice.
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