UK Income Tax Calculator
This UK Income Tax calculator estimates tax and National Insurance on a salary, applies the personal allowance taper and shows take-home pay.

What it does
The UK Income Tax Calculator estimates your Income Tax and National Insurance on a salary, and your take-home pay.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| Personal allowance | 12,570 | gov.uk | Effective 2026-04-06 |
| PA taper start | 100,000 | gov.uk | Effective 2026-04-06 |
| Basic rate upper limit | 50,270 | gov.uk | Effective 2026-04-06Label corrected. The stored value was right; the label named a different figure and is shown to readers in the data-sources box. |
| Higher rate upper limit | 125,140 | gov.uk | Effective 2026-04-06Label corrected. The stored value was right; the label named a different figure and is shown to readers in the data-sources box. |
| Basic rate | 0.2 | gov.uk | Effective 2026-04-06 |
| Higher rate | 0.4 | gov.uk | Effective 2026-04-06 |
| Additional rate | 0.45 | gov.uk | Effective 2026-04-06 |
| NI primary threshold | 12,570 | gov.uk | Effective 2026-04-06Unchanged for 2027/28: NI thresholds are frozen until 5 Apr 2031 (Budget 2025), so the row is now open-ended. Source: gov.uk; audit 2026-09-23 |
| NI upper earnings limit | 50,270 | gov.uk | Effective 2026-04-06Unchanged for 2027/28: NI thresholds are frozen until 5 Apr 2031 (Budget 2025), so the row is now open-ended. Source: gov.uk; audit 2026-09-23 |
| Class 1 NI main rate | 0.08 | gov.uk | Effective 2026-04-06Rate set in statute with no change announced for 2027/28, so the row is now open-ended. Source: gov.uk National Insurance rates; audit 2026-09-23 |
| Class 1 NI upper rate | 0.02 | gov.uk | Effective 2026-04-06Rate set in statute with no change announced for 2027/28, so the row is now open-ended. Source: gov.uk National Insurance rates; audit 2026-09-23 |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Income Tax = sum of (income in each band × rate) after the personal allowance; take-home = income − tax − NI
How it works
It applies the personal allowance and the tax bands (basic, higher, additional) to your income, tapering the allowance for high earners, and adds National Insurance.
Where it is used
- Estimating UK take-home pay
- Seeing the effect of the allowance taper
- Comparing salary offers
Worked example
On a £50,000.00 salary, Income Tax is … and National Insurance … — total deductions …, leaving … take-home at an effective rate of ….
What the UK income tax calculator does
The calculator estimates the Income Tax and National Insurance deducted from a salary and shows your take-home pay. It applies the personal allowance, works through the tax bands, reduces the allowance for high earners and adds National Insurance, so the result reflects what reaches your account.
Job adverts and contracts quote gross pay, but take-home pay is what matters when comparing offers, negotiating a salary or planning a budget.
How Income Tax is structured
UK Income Tax rises in stages. For 2026/27, outside Scotland, the first £12,570 is covered by the personal allowance. Income up to £50,270 is taxed at 20%, income up to £125,140 at 40% and anything above at 45%.
Only the slice of income above each threshold is taxed at the higher rate, so moving into a higher band never reduces your overall pay. A pay rise always leaves you better off, even if more of the extra is taxed.
For example, on a £60,000 salary, Income Tax is £11,432: 20% of £37,700 is £7,540, plus 40% of the £9,730 above £50,270, which is £3,892.
The personal allowance taper
Once income passes £100,000, the personal allowance falls by £1 for every £2 of income, disappearing entirely at £125,140. Between those two figures, each extra £1 of income costs 40p in tax plus 20p from the lost allowance, an effective rate of 60%. The calculator applies the taper rather than assuming everyone has a full allowance.
National Insurance explained
Most employees also pay Class 1 National Insurance, deducted at source like Income Tax. For 2026/27 it is 8% on earnings between £12,570 and £50,270 and 2% above that. On £60,000 that is £3,016 plus £194.60, or £3,210.60, leaving take-home pay of £45,357.40 after Income Tax.
National Insurance has its own thresholds, separate from the tax bands, so looking at Income Tax alone gives an incomplete picture. The calculator includes both.
How the calculation works
- It applies your personal allowance, reducing it if your income is over £100,000.
- It taxes the remaining income through the bands.
- It adds National Insurance.
- It subtracts both from your gross pay to give take-home pay.
What you need to enter
Enter your gross pay and how often you are paid; the calculator converts it to an annual figure. The advanced options let you add a bonus and a salary sacrifice pension contribution, which reduces the pay that both tax and National Insurance are charged on.
If your pay varies with overtime, commission or bonuses, enter your best estimate for the year, since the bands apply across the whole year. If you have more than one job, adding the incomes together gives a better picture, because your allowance and bands apply to your combined income.
Reading your result
The output shows Income Tax, National Insurance and take-home pay separately, so you can see how much of the deduction is tax and how much is National Insurance.
Other things can change the outcome: pension contributions made other than by salary sacrifice, benefits in kind such as a company car, and a non-standard tax code, for example to collect underpaid tax from an earlier year. Use the estimate as a baseline and check your payslip and tax code for the exact figures.
When to use this tool
- To estimate your take-home pay from a gross salary.
- To see how the allowance taper affects higher earners.
- To compare two salary offers like for like.
- To plan a budget around your net income.
Thresholds and rates can change from year to year, so recalculate when your pay or the rules change, and compare the estimate with your payslip; a difference can reveal an unexpected tax code worth checking.
This is general information only and not financial advice.
About This UK Income Tax Calculator
Use this UK income tax calculator to get an instant, accurate estimate. The figures follow official HMRC guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026


