PAYE Income Tax Calculator
Calculate your take-home pay for 2026/27 including income tax, National Insurance and student loan repayments.
Calculate your take-home pay for 2026/27 including income tax, National Insurance and student loan repayments.
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Personal Allowance is reduced by £1 for every £2 of income over £100,000, reaching zero at £125,140.
📌 Rates sourced from Income Tax rates and Personal Allowances — verified for the 2026/27 tax year.
In 2026/27 you have a personal allowance of £12,570 — income up to this is tax-free. Income from £12,571 to £50,270 is taxed at 20% (basic rate). Income from £50,271 to £125,140 is taxed at 40% (higher rate). Income above £125,140 is taxed at 45% (additional rate).
Employees pay 8% National Insurance on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. Your employer also pays 15% employer NI on your earnings above £5,000.
The personal allowance is £12,570 for 2026/27. If your income exceeds £100,000, your personal allowance is reduced by £1 for every £2 over £100,000 — meaning it is fully withdrawn at £125,140.
The basic rate tax band runs from £12,571 to £50,270 (a range of £37,700). Income in this band is taxed at 20%. Tax bands are frozen until at least 2028.