UK Personal Tax Calculator

Estimate your UK personal Income Tax liability for 2026/27 from multiple income sources.

Your Income

Employment Income
Salary or wages before Income Tax
£
Self-Employment Profit
Profit from self-employed work
£
Pension Income
State or private pension income
£
Savings / Interest Income
Interest from savings accounts
£
Dividend Income
Income from shares / dividends
£
Other Taxable Income
Any other taxable income
£
Standard allowance is £12,570. Tapers above £100,000.
£
Reduces taxable income. Different pension schemes have different tax treatments.

Tax Summary

Enter your income details and click "Calculate Personal Tax" to see your estimated tax.

Example:

Employment: £50,000 → Tax: £7,486 → Effective Rate: 15.0%

UK Personal Tax Calculator

This UK Personal Tax Calculator estimates your Income Tax liability based on your personal income from multiple sources. It helps you understand how much tax you might owe and how your income is taxed across the different UK tax bands.

What Is Personal Tax in the UK?

Personal tax in the UK refers to Income Tax paid by individuals on their taxable income. This includes income from employment, self-employment, pensions, savings interest and dividends. The amount you pay depends on your total income, your Personal Allowance, and the tax bands that apply to you.

How UK Personal Income Tax Is Calculated

The calculation follows this general process:

  1. Total Income – all your taxable income from various sources.
  2. Personal Allowance – the amount you can earn before paying tax (£12,570 for 2026/27).
  3. Taxable Income – total income minus your Personal Allowance.
  4. Tax Bands – tax rates applied progressively to your taxable income.
  5. Estimated Tax – the total Income Tax calculated from all bands.

What Counts as Personal Income?

Personal income includes various sources:

Note: Different income types can have different tax rules and allowances.

What Is the Personal Allowance?

The Personal Allowance is the amount of income you can earn before you start paying Income Tax. For 2026/27, the standard Personal Allowance is £12,570. If your income exceeds £100,000, your Personal Allowance starts to taper (reduce).

What Happens to the Personal Allowance Above £100,000?

If your adjusted net income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above £100,000. This means that at £125,140, your Personal Allowance is reduced to £0. This can create a higher effective tax rate in this income range.

What Happens Above £125,140?

When your income exceeds £125,140, your Personal Allowance is fully lost. All of your income is then taxed at the applicable rates (basic, higher and additional rates for England/Wales/NI, or the Scottish bands). There is no separate "60% tax rate" — the higher effective burden is the result of losing your Personal Allowance while still paying tax at the higher rates.

How Are Scottish Taxpayers Different?

Scotland has its own Income Tax rates and bands. Scottish taxpayers pay:

These rates apply to Scottish taxable income above the Personal Allowance.

What Is a Marginal Tax Rate?

Your marginal tax rate is the rate of Income Tax you pay on your next pound of taxable income. It is determined by which tax band your taxable income falls into. For example, if your taxable income is £45,000, your marginal rate is 40% (the higher rate), because any additional income would be taxed at that rate.

What Is an Effective Tax Rate?

Your effective tax rate is the average rate of Income Tax you pay across all your income. It is calculated as total Income Tax divided by total gross income, expressed as a percentage. This rate is usually lower than your marginal rate because some of your income is tax-free (Personal Allowance).

UK Personal Tax Example

Illustrative example only
Employment: £50,000 • 2026/27 • England • Standard Personal Allowance
Employment Income£50,000.00
Personal Allowance£12,570.00
Taxable Income£47,430.00
Basic Rate (20%)£37,700 → £7,540.00
Higher Rate (40%)£9,730 → £3,892.00
Estimated Income Tax £11,432.00
Marginal Tax Rate40%
Effective Tax Rate22.9%

Does National Insurance Count as Personal Income Tax?

No, National Insurance is a separate deduction from your pay. It is not part of Income Tax. National Insurance contributions go towards the State Pension, NHS and other state benefits. For a combined view, use the UK Tax and NI Calculator.

What This Calculator Does Not Include

Frequently Asked Questions

1. What is a UK Personal Tax Calculator? ▼
A UK Personal Tax Calculator estimates your Income Tax liability based on your personal income from various sources. It shows how much tax you might owe and how your income is taxed across different tax bands.
2. How is personal Income Tax calculated in the UK? ▼
Personal Income Tax is calculated by first applying your Personal Allowance to your total income, then taxing the remaining taxable income at the appropriate tax bands (basic, higher and additional rates for England/Wales/NI, or Scottish bands).
3. What is the Personal Allowance? ▼
The Personal Allowance is the amount of income you can earn before paying Income Tax. For 2026/27, the standard Personal Allowance is £12,570. It tapers (reduces) if your adjusted net income exceeds £100,000.
4. How much can I earn before paying Income Tax? ▼
In 2026/27, you can earn up to £12,570 before paying Income Tax. This is your Personal Allowance. If your income exceeds this amount, you pay tax only on the portion above the allowance.
5. What happens to my Personal Allowance above £100,000? ▼
If your adjusted net income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 above £100,000. It reaches £0 at £125,140. This can create a higher effective tax rate in this income range.
6. What happens when income reaches £125,140? ▼
When your income reaches £125,140, your Personal Allowance is fully lost (reduced to £0). All of your income is then taxed at the applicable rates. There is no official 60% tax band — the effective burden is the result of losing your Personal Allowance.
7. Are savings and dividends taxed differently? ▼
Yes, savings and dividend income have their own allowances and tax rates. This calculator provides a simplified estimate and does not implement the full savings and dividend tax rules. For a complete calculation, use HMRC's official tools or consult a tax professional.
8. Does Scotland use different Income Tax rates? ▼
Yes, Scotland has its own Income Tax rates and bands. Scottish taxpayers pay starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) rates. The thresholds are also different from the rest of the UK.
9. Does National Insurance form part of Income Tax? ▼
No, National Insurance is a separate contribution that goes towards the State Pension, NHS and other benefits. It is not part of Income Tax. Both are deducted from your pay, but they are different taxes with different rules.
10. Is this an official HMRC calculator? ▼
No, this calculator provides estimates only and is not an official HMRC calculator. It is designed to help you understand your personal tax position, but your actual tax liability may differ based on your personal circumstances and complete income details.
⚠️ Important: This calculator provides an estimate. It is not tax advice. It is not an official HMRC calculator. Actual tax liability may differ. Different income categories may have different tax rules. Adjusted net income can differ from gross income. Pension contributions can have different tax treatment. National Insurance is separate. Scottish taxpayers have separate Income Tax rules. Complex situations should be reviewed with an appropriately qualified tax professional.

Related Calculators

UK Tax Calculator UK Income Tax Calculator UK Tax Rate Calculator UK Tax and NI Calculator UK PAYE Tax Calculator UK After Tax Calculator UK Self Employed Tax Calculator Scotland Income Tax Calculator

For a broader range of tax calculations, you may also find SmartTaxCalculator.com a useful resource for exploring different tax scenarios.