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UK income tax calculator

Estimate income tax, including savings and dividends.

Free, no sign-up. AI never does the maths.

Income tax before HICBC£33,432.00

See the working
Worked example.

Enter the income

Taxable income before allowances

Taxable pay (P60 figure), profit not turnover, pensions and property.

Why we ask
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.

Add other income or details

What you gave × 1.25, including the charity’s tax reclaim.

Why we ask
Qualifying Gift Aid only: cash donated plus the basic-rate tax reclaimed by the charity (normally cash × 1.25).

Relief-at-source schemes, personal or workplace. Enter paid × 1.25.

Why we ask
Total member relief-at-source contributions across all schemes. The calculation applies the relevant-earnings limit.Pension treatment assumes the member is under 75, is an active member of a registered relief-at-source scheme and is a relevant UK individual. Annual allowance, taper and MPAA charges are separate.

For example a retirement annuity contract; not already off the income above.

Why we ask
Member contributions paid gross that the client claims relief on (normally through Self Assessment), and net-pay excess relief. Deducted once before tax and adjusted net income, from non-savings income unless setting part against savings or dividend income gives less tax (tax years to 2026-27). They use the same earnings limit as relief-at-source contributions. Relief assumes the member is under 75, is an active member of a registered pension scheme and is a relevant UK individual.
Only for the marginal-rate map, never added to the tax.
Why we ask
Used only for the illustrative marginal-rate overlay, never added to the income-tax total.

Illustration — worked example

Income tax before HICBC
£33,432.00

This is income tax only. It excludes National Insurance, student loans and the High Income Child Benefit Charge.

Assumes rest-of-UK rates, no Gift Aid, no pension contributions paid net of tax and no pension contributions relieved by claim.

Income after income tax
£76,568.00
Effective income-tax rate
30.39%
Personal allowance
£7,570.00
Tax by income type
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
Need the statutory Child Benefit charge? Calculate HICBC using the actual award.
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 and tax for the entered scenario
Income typeAllowance or bandAmountRateTax
Non-savingsPersonal allowance£7,570.000%£0.00
Non-savingsBasic rate£37,700.0020%£7,540.00
Non-savingsHigher rate£64,730.0040%£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. Child Benefit overlay off; add children under Add other income or details.

Income band, marginal rate and the factors driving that rate
Income bandMarginal rateWhat 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 band60%Tax trapHigher rate · Personal-allowance withdrawal
£125,140 and over 45%Additional rate

2026/27 · 2026-27-v1.16 · official-source verification dated 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. This quick illustration is not available as a saved compliance annex.

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 to use, with no sign-up. Your figures stay in this browser unless you choose to share them or send them to your workspace. Calculation methods and checks.

— Understanding the result

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.

— 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. A pension contribution paid gross and relieved by claim, for example to a retirement annuity contract, has its own field: it is deducted once, from non-savings income unless setting part against savings or dividend income gives less tax (tax years to 2026-27). It counts against the same cap, but only up to relevant UK earnings (the £3,600 floor applies to relief at source alone). 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.

ITEPA 2003 ss.681B–681H · HMRC PAYE130030

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

  1. Step 1

    Choose the tax year and regime

    Select the UK tax year. For the rest of the UK nothing more is needed; for a Scottish taxpayer, open Add other income or details and choose Scottish taxpayer under Income tax regime.

  2. Step 2

    Enter each income stream

    Enter non-savings income (gross, after net-pay relief), gross savings income and dividend income before allowances.

  3. Step 3

    Enter relief and tax-cover facts

    Under Add other income or details, enter grossed-up Gift Aid and total gross pension contributions paid net of tax (relief at source). If you pay relief-at-source contributions, also enter relevant UK earnings and other member contributions already reflected in taxable pay that use the shared earnings cap. Enter a pension contribution paid gross and relieved by claim, for example to a retirement annuity contract, under Pension contributions relieved by claim, with relevant UK earnings: it is deducted once, from non-savings income unless setting part against savings or dividend income gives less tax (tax years to 2026-27). If you enter Gift Aid, add any qualifying UK Income Tax or CGT cover outside this calculator.

  4. 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.

  5. 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

Non-savings income £110,000 · rUK · 2026/27
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