Tax
Income Tax Calculator
Income tax across UK and Scottish bands, with personal-allowance taper above £100,000.
Tax year 2026/27
Tax region
Income tax
£11,432
Effective 19.1% · marginal 40%
Personal allowance£12,570
Taxable income£47,430
Basic rate (20%)£7,540
Higher rate (40%)£3,892
Total income tax£11,432
Income after income tax£48,568
Excludes National Insurance and student loan repayments.
How it works
Income tax is charged on income above your personal allowance. The allowance is reduced by £1 for every £2 of income above £100,000, so it is fully withdrawn at £125,140 — creating an effective 60% marginal band (67.5% in Scotland) between those figures.
Choose Scotland to apply the Scottish bands (starter, basic, intermediate, higher, advanced and top rates), which apply to non-savings, non-dividend income. The result shows income tax only — it excludes National Insurance, dividend and savings tax.