{
  "id": "uk-income-tax",
  "version": "8d773ef4f425",
  "status": "published",
  "name": "UK Income Tax Calculator",
  "question": "What are my income tax and NI?",
  "summary": "Works out UK income tax for 2026-27 with the Personal Allowance, the Scottish or the rest-of-UK bands, employee National Insurance, and take-home pay.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/uk-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/uk-income-tax-calculator.md",
  "kind": "function",
  "method": "Allowance = max(0, £12,570 − max(0, income − £100,000) ÷ 2). Taxable = income − allowance, taxed in bands: England, Wales, NI 20% to £37,700, 40% to £125,140, 45% above; Scotland 19%, 20%, 21%, 42%, 45%, 48%. NI = 8% of income from £12,570 to £50,270 + 2% above. Take-home = income − tax − NI.",
  "assumptions": [
    "Tax year 2026-27 (6 April 2026 to 5 April 2027), from gov.uk.",
    "All income is earnings or other non-savings income taxed at the main rates, received evenly over the year; NI is on a yearly basis.",
    "Not modelled: pension contributions, student loans, the Marriage Allowance and Blind Person’s Allowance, savings and dividend rates, and the High Income Child Benefit Charge. It is an estimate, not tax advice."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "income": {
        "title": "Yearly income (£)",
        "description": "Your gross income for the tax year, in pounds, before tax and National Insurance.",
        "type": "number",
        "minimum": 0,
        "maximum": 1000000000
      },
      "region": {
        "title": "Where you live",
        "description": "Scottish taxpayers pay Scottish rates; everyone else pays the rates for England, Wales and Northern Ireland.",
        "type": "string",
        "enum": [
          "ruk",
          "scot"
        ]
      },
      "ni": {
        "title": "Employee (pay National Insurance)",
        "description": "Employees pay Class 1 National Insurance on their pay; turn off for income that does not.",
        "type": "boolean"
      }
    }
  },
  "outputs": {
    "takeHome": {
      "label": "Take-home pay",
      "description": "Income less income tax and National Insurance, for the year.",
      "format": "money"
    },
    "incomeTax": {
      "label": "Income tax",
      "description": "Income tax for the year.",
      "format": "money"
    },
    "ni": {
      "label": "National Insurance",
      "description": "Employee Class 1 National Insurance for the year.",
      "format": "money"
    },
    "monthly": {
      "label": "Take-home a month",
      "description": "Take-home pay divided by 12.",
      "format": "money"
    },
    "allowance": {
      "label": "Personal Allowance",
      "description": "Tax-free income after the taper above £100,000.",
      "format": "money"
    },
    "rate": {
      "label": "Effective tax rate",
      "description": "Income tax and National Insurance as a percent of income.",
      "format": "percent"
    },
    "steps": {
      "label": "Tax by band",
      "description": "The income tax on each band.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "income": 35000,
      "region": "ruk",
      "ni": true
    },
    "outputs": {
      "takeHome": 28719.6,
      "incomeTax": 4486,
      "ni": 1794.4,
      "monthly": 2393.3,
      "allowance": 12570,
      "rate": 17.944,
      "steps": "Personal Allowance £12,570.00 at 0%; Basic 20% on £22,430.00 = £4,486.00"
    },
    "text": "On £35,000 a year you pay £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60."
  },
  "examples": [
    {
      "given": {
        "income": 35000,
        "region": "ruk",
        "ni": true
      },
      "expect": {
        "incomeTax": 4486,
        "ni": 1794.4,
        "takeHome": 28719.6
      },
      "source": "GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Python 3 in the progress log: 20% of £22,430; NI 8% of £22,430"
    },
    {
      "given": {
        "income": 60000,
        "region": "ruk",
        "ni": true
      },
      "expect": {
        "incomeTax": 11432,
        "ni": 3210.6,
        "takeHome": 45357.4
      },
      "source": "GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Python 3 in the progress log: 20% of £37,700 + 40% of £9,730; NI 8% of £37,700 + 2% of £9,730"
    },
    {
      "given": {
        "income": 110000,
        "region": "ruk",
        "ni": false
      },
      "expect": {
        "allowance": 7570,
        "incomeTax": 33432
      },
      "source": "GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Python 3 in the progress log: allowance 12,570 − 5,000; 7,540 + 40% of £64,730"
    },
    {
      "given": {
        "income": 150000,
        "region": "ruk",
        "ni": true
      },
      "expect": {
        "allowance": 0,
        "incomeTax": 53703,
        "ni": 5010.6
      },
      "source": "GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Python 3 in the progress log: 7,540 + 40% of £87,440 + 45% of £24,860; NI 3,016 + 2% of £99,730"
    },
    {
      "given": {
        "income": 35000,
        "region": "scot",
        "ni": true
      },
      "expect": {
        "incomeTax": 4501.07,
        "ni": 1794.4
      },
      "source": "GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Python 3 in the progress log: Scotland 19% of £3,967 + 20% of £12,989 + 21% of £5,474"
    }
  ],
  "sources": [
    "gov.uk, Income Tax rates and allowances for current and past years: 2026-27 bands, Personal Allowance, taper, Scottish rates (updated 6 April 2026; retrieved 2026-10-05). https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
    "HMRC, Rates and thresholds for employers 2026 to 2027: Class 1 National Insurance thresholds and employee rates (retrieved 2026-10-05). https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
  ],
  "related": [
    "stamp-duty",
    "salary",
    "income-tax"
  ],
  "changelog": []
}