← Calculators/Tax year 2026/27·Last reviewed
UK income tax calculator
A reconciled UK income-tax calculation for non-savings, savings and dividend income — with the exact band working and a separate rUK or Scottish marginal-rate map.
Free, no sign-up. Runs the same engine and versioned tax-year config as the signed-in suite — the pension and bond calculation workbench UK paraplanners use to produce compliance-annex PDFs. Your calculator figures stay in this browser unless you choose to share or rerun them in the signed-in workbench. How we verify the numbers.
— In short
This UK income tax calculator applies the personal allowance, savings nil-rate bands, dividend allowance and statutory tax bands in the correct order. It shows income tax before National Insurance, student loans and HICBC, then reconciles the band tax and any Gift Aid donor tax-cover charge to visible rows.
ParaplanAI calculator illustration
UK Income Tax
Tax year 2026/27 · Last reviewed 20 Jul 2026
Enter the income
Taxable income before allowances
Employment taxable pay (normally the P60 figure), taxable self-employment profit (not turnover), pensions, property and other non-savings income before Personal Allowance. Use the amount after any net-pay pension deduction.
Gross taxable interest before the PSA and starting-rate band.
Gross taxable dividends before the dividend allowance.
Qualifying Gift Aid only: cash donated plus the basic-rate tax reclaimed by the charity (normally cash × 1.25).
Total member relief-at-source contributions across all schemes. The calculation applies the relevant-earnings limit.
FA 2004 s.189 earnings before member relief under net pay. This can exceed P60 taxable pay by the net-pay contribution. Excludes pensions, property, savings and dividends.
Normally net-pay member contributions already reflected in the taxable income above. They consume RAS headroom but are not deducted again. Exclude employer contributions; contributions needing a separate tax deduction require the full Self Assessment calculation.
Qualifying UK Income Tax or CGT for this year not already calculated here. Do not re-enter the income tax shown, and do not enter HICBC: it cannot cover Gift Aid.
Income tax before HICBC
This is income tax only. It excludes National Insurance, student loans and the High Income Child Benefit Charge.
- Income after income tax
- £76,568.00
- Effective income-tax rate
- 30.39%
- Personal allowance
- £7,570.00
| Non-savings income | £33,432.00 |
|---|---|
| Savings income | £0.00 |
| Dividends | £0.00 |
| Income tax before Gift Aid cover | £33,432.00 |
| Total income tax | £33,432.00 |
Show the full band working and illustrative marginal-rate map
Exact reconciliation
Band-by-band income-tax working
| Income type | Allowance or band | Amount | Rate | Tax |
|---|---|---|---|---|
| Non-savings | Personal allowance | £7,570.00 | 0% | £0.00 |
| Non-savings | Basic rate | £37,700.00 | 20% | £7,540.00 |
| Non-savings | Higher rate | £64,730.00 | 40% | £25,892.00 |
| Reconciled income tax | £33,432.00 | |||
Illustrative marginal rates
Illustrative earned-income marginal-rate map
This separate map shows an illustrative average effective rate across each earned-income band. It is not the scenario’s exact next-pound tax reconciliation, smooths HICBC’s statutory steps and does not model National Insurance.
| Income band | Marginal rate | What changes |
|---|---|---|
| £0 to under £12,570 | 0% | Personal allowance (0%) |
| £12,570 to under £50,270 | 20% | Basic rate |
| £50,270 to under £100,000 | 40% | Higher rate |
| £100,000 to under £125,140 Your band | 60% | Tax trapHigher rate · Personal-allowance withdrawal |
| £125,140 and over | 45% | Additional rate |
2026/27 · 2026-27-v1.14 · official-source verified 2026-07-13
For planning and illustration purposes only. Verify all inputs against source documents. This tool does not constitute financial or tax advice.
Print this quick illustration now. Signed-in users can add a client or file reference before saving it as a PDF — the branded compliance annex, with the full working and HMRC references on every page, comes from the signed-in workflow.
Keep the working
Save this as a branded compliance annex PDF.
A free account saves this calculation to a client record and renders the annex — 3 a month, no card.
This free tool models income tax using the standard personal-allowance basis. Use the dedicated HICBC calculator for the statutory charge and actual award.
— How it's calculated
How taxable income is stacked
Non-savings income is considered before savings income, with dividends above both. The engine then allocates the personal allowance in the way permitted by ITA 2007 s.25(2) and applies the savings and dividend nil-rate bands. See HMRC’s published Income Tax rates and allowances.
ITA 2007 ss.10–18, 25 · HMRC Income Tax rates and allowances
Gift Aid and relief-at-source pension inputs
Gift Aid and relief-at-source pension contributions are entered separately. The pension amount affects adjusted net income and the rate limits only within the shared member-contribution cap: the greater of relevant UK earnings and £3,600, less other relievable member contributions already using that cap. Employer contributions do not use it. Pensions, property, savings and dividends are not relevant UK earnings. Enter employment income as taxable pay after any net-pay pension deduction (normally the P60 figure), but enter relevant UK earnings before that deduction. The other member-contributions amount consumes the cap and is not deducted twice. See HMRC’s pension tax-relief conditions and adjusted net income guidance and net-pay worked example.
FA 2004 ss.188–193 · ITA 2007 ss.58, 414 · HMRC PTM044100/PTM044220/PTM057200
Gift Aid tax-cover check
A donor must be charged enough UK Income Tax or Capital Gains Tax to cover the tax reclaimed on all Gift Aid donations. Enter only cover outside this calculator; the ordinary income tax shown here is counted automatically, but HICBC cannot count as Gift Aid cover. Any remaining shortfall is shown as the separate donor charge required by ITA 2007 s.424. HMRC’s Gift Aid guidance explains the tax-cover requirement.
ITA 2007 ss.23, 30, 414, 424–425 · HMRC Chapter 3: Gift Aid
What the income-tax total includes
The headline is income tax only. National Insurance, student-loan deductions and the High Income Child Benefit Charge are separate liabilities. The HICBC overlay in the marginal map is illustrative; use the dedicated calculator with the actual Child Benefit award for the statutory charge.
Scottish taxpayer calculations
Scottish rates apply to non-savings income only. Savings and dividend rates remain UK-wide. The tool offers Scotland only for tax years with a verified Scottish config, so it never silently substitutes rest-of-UK bands.
Scottish Government income-tax rates and bands · Scotland Act 2016
— How to calculate UK income tax by income type
Step 1
Choose the tax year and regime
Select the UK tax year and either the rUK or Scottish non-savings income-tax regime.
Step 2
Enter each income stream
Enter taxable non-savings income, gross savings income and dividend income before allowances.
Step 3
Enter relief and tax-cover facts
Enter grossed-up Gift Aid, total gross relief-at-source pension contributions, relevant UK earnings, other member contributions already reflected in taxable pay that use the shared earnings cap, and any qualifying UK Income Tax or CGT cover outside this calculator.
Step 4
Review the reconciled tax bands
Check each allowance and rate-band row, the relief-eligibility check and any separate Gift Aid tax-cover charge.
Step 5
Check separate liabilities
Review HICBC, National Insurance and other deductions separately because they are not included in the income-tax total.
— Worked example
- Gross income
- £110,000.00
- Personal allowance after taper
- £7,570.00
- Taxable income after allowance
- £102,430.00
- Income tax before HICBC
- £33,432.00
Computed live from the same versioned income-tax engine as the calculator. National Insurance, student loans and HICBC are outside this total.
— Frequently asked questions
Does this income tax calculator include National Insurance?
No. The headline and band table calculate income tax only. Employee or self-employed National Insurance, student-loan deductions and other payroll deductions are separate.
Does the total include the High Income Child Benefit Charge?
No. HICBC is a separate statutory charge based on adjusted net income and actual Child Benefit entitlement. The marginal map can illustrate its average effect, while the dedicated HICBC calculator calculates the charge.
Does the calculator support Scottish income tax?
Yes, for tax years with verified Scottish bands. Scottish rates apply to non-savings income; savings and dividend rates remain UK-wide.
Why are Gift Aid and pension contributions separate?
Both can extend tax bands and reduce adjusted net income, but pension relief is subject to a shared cap across member contributions: relevant UK earnings, with the £3,600 basic-amount rule for relief at source. Gift Aid has a separate donor tax-cover requirement. Combining them can overstate relief or omit an ITA 2007 s.424 charge.
Why can the marginal rate be 60% above £100,000?
Between £100,000 and £125,140, £1 of personal allowance is withdrawn for every £2 of adjusted net income. Under rUK higher-rate tax, that allowance withdrawal adds 20 percentage points to the 40% rate, producing a 60% income-tax marginal rate.
— Related
- Income tax traps: the complete guide
- HICBC calculator — calculate the separate statutory charge
- Adjusted net income calculator — the figure behind the £100k taper and HICBC
- Tax trap calculator — illustrate a contribution to a chosen ANI target
- 2026/27 tax rates and allowances — the versioned reference table
— When you're ready
Put this calculation in the client file.
ParaplanAI is the paraplanner's calculation workbench: the same engine as this free tool, plus document extraction, full multi-event workflows, and a branded compliance annex PDF with the step-by-step working and its HMRC references — the file a compliance officer signs.