How it works
Tax is calculated on successive slices of taxable income. The Personal Allowance reduces by £1 for each £2 of income above £100,000.
A worked example
At £35,000 in England, Wales or Northern Ireland, £22,430 is taxable and Income Tax is £4,486.
What to keep in mind
2026/27 tax year (6 April 2026–5 April 2027). Employment income only, standard allowance with high-income taper. No pension contributions, student loans, benefits, other income, tax-code adjustments or Marriage Allowance. Annual estimate; payroll rounding and pay periods can differ.
A common question
Are Scottish rates included?
Yes. Select Scotland to apply its 2026/27 employment-income bands. Savings and dividend income use different rules.
Sources & rates
Rates checked on 23 September 2026.
For general information and planning, not personalised financial or tax advice. Verify important decisions with a qualified adviser.