Income tax calculator
Income tax in 2026/27 is 20% on income between £12,570 and £50,270, 40% up to £125,140, and 45% above that, under gov.uk's Income Tax rates and Personal Allowances. This calculator splits your own salary band by band and shows the tax before National Insurance.
How much income tax do I pay, band by band?
In the United Kingdom, income tax is calculated in progressive bands on earnings above the £12,570 personal allowance. For England, Wales, and Northern Ireland, taxable income is charged at 20% on the basic band up to £50,270, 40% on the higher band up to £125,140, and 45% on additional income.
| Band | Charged on | Tax |
|---|---|---|
| Personal allowance 0% | £12,570 | £0 |
| Basic rate 20% | £22,430 | £4,486 |
| Total income tax | £4,486 |
How is income tax worked out?
Income tax is charged in slices, not one flat rate on everything. The first £12,570 is your personal allowance and carries no tax, under gov.uk's Income Tax rates and Personal Allowances. The next slice, up to £50,270 of income, is taxed at the 20% basic rate. Income between £50,270 and £125,140 is taxed at 40%. Anything above £125,140 is taxed at 45%. Only the part of your salary that falls inside a band is taxed at that band's rate.
One trap sits between £100,000 and £125,140. Above £100,000 your personal allowance is cut by £1 for every £2 you earn, so it disappears completely by £125,140. That withdrawal adds an extra hidden charge. It makes the effective rate on that band 60%, higher than the 45% top rate above it.
What would I pay on an example salary?
Take a £35,000 salary. The first £12,570 is tax-free, leaving £22,430 of taxable income. All of that sits inside the 20% band, so the estimated income tax is £4,486, about £374 a month. The effective income tax rate is 12.8%, lower than 20% because the allowance shelters the first slice. Add National Insurance separately to see the full deduction.
Common questions
How much income tax do I pay on £35,000?
On £35,000 the income tax is about £4,486 a year, or £374 a month. The first £12,570 is tax-free, then the rest of the salary is taxed at 20%. That is an effective income tax rate of 12.8%.
Does this include National Insurance?
No. This tool shows income tax only, so you can see that figure on its own. National Insurance is a separate deduction. Use the National Insurance calculator for that, or the take-home pay calculator to see both together.
What is the personal allowance?
The personal allowance is the slice of income taxed at 0%. For 2026/27 it is £12,570 for most people. Earnings above £100,000 lose £1 of allowance for every £2 over, so the allowance is gone entirely by £125,140.
Why is there a 60% tax band?
Between £100,000 and £125,140 the shrinking personal allowance means each extra £1 of salary is taxed at 40%, and an extra 50p of previously tax-free allowance also becomes taxable. The effect is an effective 60% income tax rate across that band.
Do these rates apply in Scotland?
No. Scotland sets its own income tax bands and rates. This calculator covers England, Wales and Northern Ireland. The Scottish income tax calculator at /tax/scottish-income-tax applies the Scottish bands.
How much income tax do I pay, band by band?
Income tax is charged in slices. The first £12,570 is the personal allowance and is tax-free. The next slice up to £50,270 of income is taxed at 20%, the next slice up to £125,140 at 40%, and anything above that at 45%, under gov.uk's Income Tax rates and Personal Allowances.
How is income tax worked out?
Income tax is worked out band by band rather than as one flat rate on the whole salary. Only the part of income sitting inside a band is taxed at that band's rate. Between £100,000 and £125,140 the personal allowance is withdrawn at £1 for every £2 earned, which pushes the effective rate on that slice to 60%, higher than the 45% top rate above it.
What would I pay on an example salary?
On a £35,000 salary, the first £12,570 is tax-free, leaving £22,430 taxed at 20%. The income tax comes to £4,486 a year, about £374 a month, an effective rate of 12.8% once the tax-free allowance is spread across the whole salary.
Sources & Rate Verification
Rates verified against official statutory guidance on 6 September 2026.