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Income Tax Bands 2026/27
| Band | England / Wales / NI | Scotland |
|---|---|---|
| £0 – £12,570 | 0% (Personal Allowance) | 0% (Personal Allowance) |
| £12,571 – £16,537 | 20% | 19% (Starter) |
| £16,538 – £29,526 | 20% | 20% (Basic) |
| £29,527 – £43,662 | 20% | 21% (Intermediate) |
| £43,663 – £50,270 | 20% | 42% (Higher) |
| £50,271 – £75,000 | 40% | 42% (Higher) |
| £75,001 – £125,140 | 40% | 45% (Advanced) |
| Above £125,140 | 45% | 48% (Top) |
Personal Allowance tapers by £1 for every £2 earned above £100,000, fully withdrawn at £125,140 (both nations).
Running Payroll for Your Business?
This calculator is built for individuals checking their own take-home pay. If you're running payroll for a team — auto-enrolment, RTI submissions, payslips, year-end — a dedicated payroll platform saves hours every month.
- Small business, first hire: Set up PAYE and auto-enrolment correctly from day one, without a dedicated payroll team.
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Compare Payroll Software →How This Calculator Works — Formulas & Method
Source: HMRC/gov.scot 2026/27 rates · Deterministic calculation — no AI, no estimation
Core Constants (2026/27)
| Constant | Value |
|---|---|
| Personal Allowance | £12,570 (tapered above £100,000) |
| NI Primary Threshold / UEL | £12,570 / £50,270 |
| Employee NI rate (PT–UEL / above UEL) | 8% / 2% |
| Student loan rate | 9% (6% Postgraduate) above plan threshold |
Formula
taxable = gross_salary − pension_contribution
income_tax = Σ over each band: min(taxable, band_top) − band_bottom × band_rate
— National Insurance —
ni = (min(gross,UEL)−PT) × 8% + max(0,gross−UEL) × 2%
— Student Loan —
repayment = max(0, gross − plan_threshold) × plan_rate
— Take-Home —
take_home = gross − income_tax − ni − repayment − pension_contribution
Pension modelled as a net-pay-arrangement deduction (reduces taxable income, not NI). Not a substitute for a payslip — verify against HMRC's own estimator at gov.uk/estimate-income-tax.
Transparency & Methodology
Methodology & Sources
Figures are public rates published by HMRC and Revenue Scotland (see formula table above). For your exact position, use gov.uk/estimate-income-tax.
Not Tax or Legal Advice
This tool provides information only. For your personal tax position, consult a member of the Chartered Institute of Taxation or an FCA-authorised adviser via the FCA Register.
Open Source
Formulas and calculation code are public. Inspect on GitHub.