UK Income Tax & NI Calculator 2026/27

UK Income Tax & NI (2026/27)

Annual gross income (£)

Pension contributions (£/year, optional)

England, Wales & Northern Ireland rates. Scottish taxpayers are taxed on different bands for non-savings income.

Income Tax Bands 2026/27

Band	Rate
Up to £12,570 (personal allowance)	0%
£12,571 – £50,270 (basic rate)	20%
£50,271 – £125,140 (higher rate)	40%
Over £125,140 (additional rate)	45%

Personal allowance reduces by £1 per £2 earned above £100,000. Fully withdrawn at £125,140.

Employee NI 2026/27

Earnings (weekly)	Rate
Up to £242	0%
£242 – £967	8%
Over £967	2%

Annual equivalents: primary threshold £12,584 / UEL £50,284. Source: HMRC, GOV.UK.

Estimate only. Does not include employer NI, pension auto-enrolment, student loan repayments, benefits in kind, Marriage Allowance, or Scottish tax rates. Consult a payroll specialist or accountant for an accurate figure.