How is the marginal rate calculated?
The marginal rate is the tax and National Insurance taken from the next £1,000 of gross pay, divided by £1,000.
Income tax uses the 2026/27 bands on gov.uk: a £12,570 personal allowance, 20% to £50,270, 40% to £125,140 and 45% above.
The personal allowance falls by £1 for every £2 of income above £100,000, reaching nil at £125,140, as stated on gov.uk's page on income over £100,000.
Employee National Insurance is 8% from £12,570 to £50,270 and 2% above, per gov.uk's National Insurance rates page.
The Child Benefit column adds the High Income Child Benefit Charge for a parent with two children, at 1% of the benefit for every £200 of adjusted net income above £60,000, per gov.uk.
The figures assume a standard tax code, no pension contribution and no student loan. They are estimates for general information and are not advice.
What is the marginal tax rate at each income in 2026/27?
| Gross income | Personal allowance | Marginal rate, tax and NI | Kept from the next £100 | Marginal rate with Child Benefit for two children |
|---|---|---|---|---|
| £10,000 | £12,570 | 0% | £100 | 0% |
| £12,570 | £12,570 | 28% | £72 | 28% |
| £15,000 | £12,570 | 28% | £72 | 28% |
| £20,000 | £12,570 | 28% | £72 | 28% |
| £25,000 | £12,570 | 28% | £72 | 28% |
| £30,000 | £12,570 | 28% | £72 | 28% |
| £35,000 | £12,570 | 28% | £72 | 28% |
| £40,000 | £12,570 | 28% | £72 | 28% |
| £45,000 | £12,570 | 28% | £72 | 28% |
| £50,000 | £12,570 | 38% | £62 | 38% |
| £50,270 | £12,570 | 42% | £58 | 42% |
| £55,000 | £12,570 | 42% | £58 | 42% |
| £60,000 | £12,570 | 42% | £58 | 54% |
| £65,000 | £12,570 | 42% | £58 | 54% |
| £70,000 | £12,570 | 42% | £58 | 54% |
| £75,000 | £12,570 | 42% | £58 | 54% |
| £80,000 | £12,570 | 42% | £58 | 42% |
| £85,000 | £12,570 | 42% | £58 | 42% |
| £90,000 | £12,570 | 42% | £58 | 42% |
| £95,000 | £12,570 | 42% | £58 | 42% |
| £100,000 | £12,570 | 62% | £38 | 62% |
| £105,000 | £10,070 | 62% | £38 | 62% |
| £110,000 | £7,570 | 62% | £38 | 62% |
| £115,000 | £5,070 | 62% | £38 | 62% |
| £120,000 | £2,570 | 62% | £38 | 62% |
| £125,000 | £70 | 49% | £51 | 49% |
| £125,140 | £0 | 47% | £53 | 47% |
| £130,000 | £0 | 47% | £53 | 47% |
| £135,000 | £0 | 47% | £53 | 47% |
| £140,000 | £0 | 47% | £53 | 47% |
| £145,000 | £0 | 47% | £53 | 47% |
| £150,000 | £0 | 47% | £53 | 47% |
| £155,000 | £0 | 47% | £53 | 47% |
| £160,000 | £0 | 47% | £53 | 47% |
| £165,000 | £0 | 47% | £53 | 47% |
| £170,000 | £0 | 47% | £53 | 47% |
| £175,000 | £0 | 47% | £53 | 47% |
| £180,000 | £0 | 47% | £53 | 47% |
| £185,000 | £0 | 47% | £53 | 47% |
| £190,000 | £0 | 47% | £53 | 47% |
| £195,000 | £0 | 47% | £53 | 47% |
| £200,000 | £0 | 47% | £53 | 47% |
The highest marginal rate without children is 62% at £100,000, inside the personal allowance taper.
The highest rate for a parent of two claiming Child Benefit is 54% at £70,000, inside the Child Benefit charge band.
Where are the two traps?
The £60,000 trap runs from £60,000 to £80,000 and applies only to households claiming Child Benefit; the charge is worked out on the higher earner's adjusted net income, per gov.uk.
The £100,000 trap runs from £100,000 to £125,140 and applies to everyone; it comes from the personal allowance taper on gov.uk's income tax page.
Above £125,140 the allowance is gone and the marginal rate falls back to 47%, made up of 45% income tax and 2% National Insurance.
How do I use this table?
Find the row nearest your gross pay and read the marginal rate; that is the share of a pay rise, bonus or overtime that goes in tax and National Insurance before any pension or student loan deduction.
The marginal tax rate calculator gives the exact figure for any income and shows the effect of pension contributions.
The Child Benefit charge calculator shows the pension contribution that takes adjusted net income below £60,000.
The pay rise calculator values a specific offer after deductions, and the salary pages show take-home at each amount.