UK Tax Band
Calculator 2026/27
See exactly which income tax bands apply to your salary. England and Scotland shown side by side with effective and marginal rates.
Understanding UK income tax bands
Income tax in the UK is applied in bands rather than a flat rate. Each band has its own rate, and you only pay that rate on the income within that band — not on your entire salary. This means a higher salary does not make your lower income taxed more heavily.
England, Wales and Northern Ireland bands 2026/27
The personal allowance of £12,570 is tax-free. Basic rate tax of 20% applies on income from £12,571 to £50,270. Higher rate of 40% applies from £50,271 to £125,140. The additional rate of 45% applies above £125,140.
Scottish income tax bands 2026/27
Scotland has six bands. The starter rate of 19% applies from £12,571 to £14,876. The basic rate of 20% applies from £14,877 to £26,561. The intermediate rate of 21% runs to £43,662. The higher rate of 42% runs to £75,000. The advanced rate of 45% runs to £125,140. The top rate of 48% applies above £125,140.
The personal allowance taper and 60% trap
Above £100,000, the personal allowance reduces by £1 for every £2 of income over that threshold. It disappears entirely at £125,140. This creates an effective marginal tax rate of 60% on income between £100,000 and £125,140 in England, Wales and NI — 40% on the income itself plus the effective 20% cost of losing the personal allowance.
Related calculators
Seeing which band your income falls into is the first step — our income tax calculator calculates exactly how much tax you pay at each rate. The main salary calculator combines income tax, National Insurance and any other deductions in a single take-home figure. Want to lower your taxable income and shift down a band? Our pension calculator shows the tax saving from salary sacrifice contributions. If you have received a job offer quoted as a net salary, use the net to gross calculator to find the gross equivalent. Your National Insurance calculator shows NI thresholds which run separately from income tax bands. Contracting? Our contractor calculator shows how IR35 status affects your effective tax rate.
Frequently asked questions
In England, Wales and NI: 0% on the first £12,570 (personal allowance); 20% from £12,571 to £50,270 (basic rate); 40% from £50,271 to £125,140 (higher rate); 45% above £125,140 (additional rate). Scotland has six bands ranging from 19% starter rate to 48% top rate.
Between £100,000 and £125,140, you lose £1 of your £12,570 personal allowance for every £2 earned. This extra income — previously sheltered by the allowance — is now taxed at 40%, creating an effective marginal rate of 60% on that slice. Many people contribute extra to their pension to bring their income below £100,000 and avoid this trap.
Yes. Scottish income tax rates apply if your main home is in Scotland. It is determined by where you live, not where you work. Scottish tax rates are set by the Scottish Parliament and collected by HMRC through the PAYE system.
No. The UK uses a marginal tax system. Only the income within each band is taxed at that band's rate. If you earn £55,000, only the £4,730 above £50,270 is taxed at 40% — the rest is taxed at lower rates as normal. You are never worse off for earning more.