--- title: "UK income tax calculator: tax, NI and take-home pay | AumnI tools" description: "Work out UK income tax and National Insurance on a salary in England, Wales, Northern Ireland or Scotland, with take-home pay and the tax in each band." url: https://aumnitools.com/uk/tool/tax-calculator category: "Financial" country: "United Kingdom" updated: 2026-11-08 --- # Tax Calculator In the United Kingdom, income tax is charged on pay above the Personal Allowance, and National Insurance is charged separately on pay above the primary threshold. This version applies the 2026/27 rules from GOV.UK for England, Wales and Northern Ireland, or the Scottish rates if you live in Scotland, and shows the tax in each band beside your take-home pay. ## United Kingdom rules and figures - For 2026/27 the Personal Allowance is £12,570, and it falls by £1 for every £2 of adjusted net income above £100,000, so it is gone at £125,140. - Scottish income tax for 2026/27 starts at 19% on income from £12,571 to £16,537 and reaches 48% on income over £125,140. - Wales uses the same income tax rates and bands as England and Northern Ireland for 2026/27. - Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year and at 2% above that. - Employers pay 15% National Insurance on earnings above £5,000 a year, on top of the employee's pay rather than out of it. - The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Sources: [GOV.UK: Income Tax rates and Personal Allowances](https://www.gov.uk/income-tax-rates) (checked 2026-11-08); [GOV.UK: Scottish Income Tax](https://www.gov.uk/scottish-income-tax) (checked 2026-11-08); [GOV.UK: Welsh Income Tax](https://www.gov.uk/welsh-income-tax) (checked 2026-11-08); [GOV.UK: Rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) (checked 2026-11-08) ## How the tax calculator works The Personal Allowance of £12,570 comes off your pay first, and it shrinks by £1 for every £2 of income over £100,000. The rest is taxed band by band at the rates for where you live. National Insurance is charged on its own, on pay between the primary threshold and the upper earnings limit, with a lower rate above it. Formula: `taxable = pay − Personal Allowance; income tax = Σ (income in band × rate); NI = 8% × (pay from £12,570 to £50,270) + 2% × (pay above £50,270)` - England, Wales and Northern Ireland tax pay at 20% up to £50,270, 40% up to £125,140 and 45% above that. - Scotland has six bands for 2026/27, at 19%, 20%, 21%, 42%, 45% and 48%, set by the Scottish Parliament. - National Insurance uses annual equivalents of the weekly thresholds, so a payslip in a single pay period can differ by a few pence. - The effective rate is everything taken off divided by pay; the marginal rate is the combined rate on the next pound, including National Insurance. ## How to use the tax calculator 1. **Enter your annual pay.** Type your gross salary for the year in pounds, before any tax or National Insurance. 2. **Choose where you live.** Pick Scotland if you live there; otherwise the rates for England, Wales and Northern Ireland apply. 3. **Read your take-home pay.** The tiles show your pay, the tax and NI taken off, take-home pay and your effective and marginal rates. Open Band by band to see the tax at each rate. 4. **Check the rules.** Expand Official sources to see the GOV.UK pages behind each figure and the date they were checked, then copy the summary if you need it. ## Example: £45,000 in England compared with Scotland On £45,000 in England, Wales or Northern Ireland, £32,430 is taxable after the £12,570 Personal Allowance, so income tax is £6,486 at 20%. National Insurance is £2,594.40, which leaves take-home pay of £35,919.60, an effective rate of 20.2%. In Scotland the same pay is taxed across four bands, from 19% up to 42% on the last £1,338, giving income tax of £6,882.05 and take-home pay of £35,523.55. ## When to use the tax calculator - **Checking a job offer.** Enter the salary to see the year's take-home pay after income tax and National Insurance before you accept. - **Moving to or from Scotland.** Switch between Scotland and the rest of the UK to see how the Scottish bands change the tax on the same pay. - **Pay between £100,000 and £125,140.** Try a salary in that range to see the marginal rate above 60% caused by the shrinking Personal Allowance. - **Weighing up a pay rise.** Change the pay and read the marginal rate to see how much of each extra pound you keep after tax and NI. ## What the tax calculator does not do - It covers income tax and employee National Insurance on employment income for 2026/27. Savings, dividends and self-employed profits are not included. - It assumes the standard 1257L tax code, so Marriage Allowance, Blind Person's Allowance and other code adjustments are not applied. - Student loan repayments and workplace pension contributions are handled in the Payroll Calculator rather than here. - The High Income Child Benefit Charge is not included. - Results are estimates for 2026/27 and do not replace HMRC's own tools or your payslip. ## When something else is a better fit - **When you want figures per payslip with student loan and pension**, use the [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md). - **When you want an estimate based on your actual tax code**, use HMRC's Estimate your Income Tax service on GOV.UK. ## Questions about the tax calculator ### How much tax do I pay on £45,000 in the UK? In England, Wales or Northern Ireland, income tax is £6,486 and National Insurance is £2,594.40 for 2026/27, so take-home pay is £35,919.60. In Scotland income tax is £6,882.05 and take-home pay is £35,523.55. ### Why does tax rise so fast between £100,000 and £125,140? The Personal Allowance falls by £1 for every £2 earned over £100,000. Each extra £100 makes £150 taxable at 40%, so with 2% National Insurance the marginal rate in that range is about 62%. ### Do Scottish taxpayers pay different National Insurance? No. National Insurance rates and thresholds are the same across the UK; only income tax rates and bands differ in Scotland. ### Which tax year are the figures for? The 2026/27 tax year, from 6 April 2026 to 5 April 2027, using GOV.UK and HMRC rates. The official sources and the date each was checked are listed under the results. ## Related tools - [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md): Estimates US net pay per paycheck and employer cost from salary or hourly pay for 2026 - [Budget Planner](https://aumnitools.com/tool/budget-planner.md): Plans monthly income and expenses by category, with a health score and debt payoff - [Retirement Planning Calculator](https://aumnitools.com/tool/retirement-planning-calculator.md): Projects retirement savings against a 4% withdrawal target and shows any shortfall ## About this page Runs in your browser: what you enter is processed on this device and is not uploaded. Estimates for planning only, not financial, tax or legal advice. Check figures that matter with a qualified professional. Last checked against the tool's code on 2026-11-08. Interactive version: https://aumnitools.com/uk/tool/tax-calculator