2026/27 Income Tax bands (England, Wales, NI)
| Band | Taxable income | 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% |
Your Personal Allowance falls by £1 for every £2 of income over £100,000, so it is zero at £125,140 or more.
Employee National Insurance (Class 1)
8% on earnings between £12,570 and £50,270 a year, and 2% on earnings above £50,270.
Example
On £35,000 with no pension: Income Tax is (35,000 − 12,570) × 20% = £4,486 and NI is (35,000 − 12,570) × 8% = £1,794.40, leaving about £28,719.60 a year (£2,393 a month).
Sources & review
Checked against these sources on November 10, 2026. Rules and rates can change — always confirm with the official source.
UK Salary Calculator 2026/27 FAQs
Is this for Scotland?
No — Scotland has its own income tax bands. National Insurance is the same across the UK.
How is salary sacrifice treated?
The pension percentage is taken off before tax and NI, which is how salary sacrifice works. Relief-at-source pensions are taxed differently.
Is my information saved or sent anywhere?
No. Everything is calculated in your browser and nothing is sent to a server.