← 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. 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 every pound of tax to a visible band row.
Enter the income
Taxable income before allowances
Employment income, taxable self-employment profit (not turnover), pensions, property and other non-savings income before allowances.
Gross taxable interest before the PSA and starting-rate band.
Gross taxable dividends before the dividend allowance.
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 |
| Reconciled total | £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.
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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
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
Review the reconciled tax bands
Check each allowance and rate-band row; their tax column adds exactly to the income-tax total.
Step 4
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 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