Your 2026/27 income tax, band by band, with National Insurance beside it.
Who this is for: Checking the tax on a UK salary, a pay rise or a pension contribution.
Income tax for 2026/27
£
%
6 April 2026 to 5 April 2027, employment income.
£35,000 a year, England, Wales or NI
£4,486.00 income tax
£373.83 a month. Income tax takes 12.82% of your salary; with National Insurance it is 17.94%.
National Insurance
£1,794.40
employee Class 1, 8% then 2%
Take-home pay
£28,719.60
£2,393.30 a month
Rate on the next £100
28%
20% income tax, the rest NI or loans
Personal allowance
£12,570
the full £12,570
Where each pound of your salary is taxed
Income tax by band for this salary
Band
Rate
Slice of salary
Tax
Personal allowance
0%
£0 to £12,570
£0
Basic rate
20%
£12,570 to £35,000
£4,486.00
The same 2026/27 figures as the take-home pay calculator, from one engine.
What this tool shows
A £35,000 salary in England pays £4,486 income tax and £1,794.40 National Insurance in 2026/27, leaving £28,719.60, or £2,393.30 a month. This page shows how each band contributes, what the rate is on your next £100, and where the allowance starts to disappear.
Income tax band by band for 2026/27
Scotland’s six rates or the rest of the UK’s three
Employee National Insurance at 8% and 2%
The personal allowance taper between £100,000 and £125,140
Plan 1, 2, 4 and 5 student loans and postgraduate loans
Take-home pay a year and a month
HMRC 2026/27 rates England, Wales, NI or Scotland The 60% taper shown Student loan plans
HMRC rates and thresholds for 2026/27 (6 Apr 2026 – 5 Apr 2027).
Updated 26 September 2026 · Works in any browser, no installation
Income tax is charged only on the part of your pay above the £12,570 personal allowance, and in slices. In England, Wales and Northern Ireland the next £37,700 is taxed at 20%, pay up to £125,140 at 40%, and anything above at 45%. Scotland uses six rates from 19% to 48%. National Insurance is a separate 8% on pay between £12,570 and £50,270, and 2% above.
At a glance
Formula shown
Income tax = 20% × (pay above the personal allowance, up to £37,700) + 40% × (the part up to £125,140) + 45% × (the rest), with the £12,570 allowance reduced by £1 for every £2 of income over £100,000. Employee NI = 8% of pay between £12,570 and £50,270 + 2% of pay above £50,270.
Scenario support
Checking a job offer, a pay rise or a payslip; seeing what a pension contribution saves; comparing tax in Scotland and the rest of the UK; planning around the £100,000 threshold.
Income tax on common UK salaries in 2026/27
England, Wales and Northern Ireland, standard tax code, no pension or student loan. Take-home is what is left after income tax and National Insurance.
Income tax, National Insurance and take-home pay for common salaries, 2026/27
Salary
Income tax
National Insurance
Take-home a year
A month
Tax + NI rate
£15,000
£486.00
£194.40
£14,319.60
£1,193.30
4.5%
£20,000
£1,486.00
£594.40
£17,919.60
£1,493.30
10.4%
£25,000
£2,486.00
£994.40
£21,519.60
£1,793.30
13.9%
£30,000
£3,486.00
£1,394.40
£25,119.60
£2,093.30
16.3%
£35,000
£4,486.00
£1,794.40
£28,719.60
£2,393.30
17.9%
£40,000
£5,486.00
£2,194.40
£32,319.60
£2,693.30
19.2%
£45,000
£6,486.00
£2,594.40
£35,919.60
£2,993.30
20.2%
£50,000
£7,486.00
£2,994.40
£39,519.60
£3,293.30
21.0%
£55,000
£9,432.00
£3,110.60
£42,457.40
£3,538.12
22.8%
£60,000
£11,432.00
£3,210.60
£45,357.40
£3,779.78
24.4%
£70,000
£15,432.00
£3,410.60
£51,157.40
£4,263.12
26.9%
£80,000
£19,432.00
£3,610.60
£56,957.40
£4,746.45
28.8%
£90,000
£23,432.00
£3,810.60
£62,757.40
£5,229.78
30.3%
£100,000
£27,432.00
£4,010.60
£68,557.40
£5,713.12
31.4%
£110,000
£33,432.00
£4,210.60
£72,357.40
£6,029.78
34.2%
£125,140
£42,516.00
£4,513.40
£78,110.60
£6,509.22
37.6%
£150,000
£53,703.00
£5,010.60
£91,286.40
£7,607.20
39.1%
£200,000
£76,203.00
£6,010.60
£117,786.40
£9,815.53
41.1%
The last column is the share of the whole salary that goes in income tax and NI together. It rises smoothly, because each new rate applies only to the pounds above its threshold; nobody’s whole salary is taxed at 40%.
Why £60,000 pays £11,432, not 40% of anything
Take a £60,000 salary in England. The first £12,570 is the personal allowance and pays nothing. The next £37,700, up to £50,270, is taxed at 20%: £7,540. The remaining £9,730 above £50,270 is taxed at 40%: £3,892. Together that is £11,432, which is 19.1% of the salary.
So a pay rise that crosses £50,270 never costs more than it earns. Only the pounds above the line pay 40%, and on this salary they pay National Insurance at 2% rather than 8%, so the rate on the next £100 is 42%.
The calculator above shows the same slices for any salary, in pounds, so you can see where your own higher rate begins.
Between £100,000 and £125,140 every extra £100 costs £60 in income tax
Above £100,000 the personal allowance shrinks by £1 for every £2 of income, and it is gone by £125,140. Each extra £2 therefore loses £1 of tax-free allowance, which is then taxed at 40%, on top of the 40% already due on the £2 itself. The result is a marginal income tax rate of 60%, or 62% with National Insurance.
At £110,000 the allowance has fallen to £7,570 and the income tax is £33,432. Paying £10,000 into a pension through the payroll brings the income used for the taper back to £100,000, restores the full £12,570 allowance and cuts the tax to £27,432, a saving of £6,000 on a £10,000 contribution.
At £125,140 the allowance is zero, the income tax is £42,516, and from there the rate settles at 45%. The same £100,000 line also ends eligibility for Tax-Free Childcare, so the threshold is worth planning around.
Scotland: six rates, and a crossover at £33,494
Scottish taxpayers use a 19% starter rate, then 20%, 21%, 42%, 45% and a 48% top rate. Below £33,494 the 19% starter rate makes the Scottish bill slightly smaller than in the rest of the UK; above it the 21% and 42% rates make it larger.
Income tax in Scotland and the rest of the UK, 2026/27
Salary
Rest of the UK
Scotland
Difference
£25,000
£2,486.00
£2,446.33
−£39.67
£30,000
£3,486.00
£3,451.07
−£34.93
£40,000
£5,486.00
£5,551.07
+£65.07
£50,000
£7,486.00
£8,982.05
+£1,496.05
£75,000
£17,432.00
£19,482.05
+£2,050.05
£100,000
£27,432.00
£30,732.05
+£3,300.05
National Insurance is the same everywhere in the UK, so these differences flow straight through to take-home pay. Your region follows where you live, not where your employer is based.
National Insurance is a separate charge with its own thresholds
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year, and 2% on everything above. There is no personal allowance taper and no Scottish version. Unlike income tax, it is worked out on each pay period on its own, so an irregular bonus can change it.
GOV.UK’s own example: on £1,000 a week you pay 8% of the £725 between the £242 and £967 weekly thresholds, plus 2% of the £33 above, which is £58.66. The calculator reproduces that figure, and it is one of the tests the engine runs on every change.
A pension paid through a net pay arrangement reduces income tax but not NI. Salary sacrifice reduces both, because it lowers the pay NI is charged on.
Student loans come out of the same payslip but are not tax
Repayments are 9% of what you earn above your plan’s threshold, collected by your employer with PAYE. For 2026/27 the thresholds are £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 (Scotland) and £25,000 for Plan 5. A postgraduate loan adds 6% above £21,000, on top of any plan.
Because repayments start at a threshold and stop when the loan is cleared or written off, they behave like a tax while they last but do not change your tax bands. Choose your plan in the calculator to see the repayment and its effect on the rate on your next £100.
Sources and methodology
Rates, bands and thresholds come from HMRC’s published figures for 2026/27.
Method. The figures come from the same engine as the take-home pay calculator, reading one table of 2026/27 rates, so the two pages cannot disagree. Income tax and NI are worked out on the annual salary; the rate on your next £100 is the difference between that and the same calculation £100 higher, which is what exposes the taper. That engine is verified on every change against 46 assertions, including GOV.UK’s weekly National Insurance example and every salary in the table recomputed from the published bands by separate arithmetic. The count and the per-case breakdown are published on the formula verification page.
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An estimate of income tax and employee National Insurance on employment income for the 2026/27 tax year, using HMRC’s published rates and thresholds. It does not cover self-employment, dividends, savings interest, rental income, benefits in kind, the Marriage Allowance or Blind Person’s Allowance, and it assumes the standard 1257L tax code with a steady salary across the year. Your payslip is worked out period by period, so monthly figures can differ by a few pounds. For your own tax position, check your personal tax account on GOV.UK or ask a qualified adviser.
Published the UK income tax calculator for 2026/27, split out of the multi-country income tax page: England, Wales and Northern Ireland or Scotland, National Insurance, student loans and the £100,000 allowance taper, with a table of common salaries.
Built on the same engine and 2026/27 rate table as the take-home pay calculator, so the two pages cannot disagree; rates, bands and thresholds are HMRC's published figures.
Tested against GOV.UK's own National Insurance worked example (£1,000 a week pays £58.66), with every table salary recomputed from the published bands by separate arithmetic.
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