# What are my income tax and NI?

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.

- Page: https://www.acalculator.org/finance/uk-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/uk-income-tax-calculator.json
- Version: 8d773ef4f425

## Default answer

Example with the default inputs (Yearly income (£) 35,000, Where you live England, Wales or NI, Employee (pay National Insurance) Yes): On £35,000 a year you pay £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| income | Yearly income (£) | Your gross income for the tax year, in pounds, before tax and National Insurance. |
| region | Where you live | Scottish taxpayers pay Scottish rates; everyone else pays the rates for England, Wales and Northern Ireland. |
| ni | Employee (pay National Insurance) | Employees pay Class 1 National Insurance on their pay; turn off for income that does not. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| takeHome | Take-home pay | Income less income tax and National Insurance, for the year. |
| incomeTax | Income tax | Income tax for the year. |
| ni | National Insurance | Employee Class 1 National Insurance for the year. |
| monthly | Take-home a month | Take-home pay divided by 12. |
| allowance | Personal Allowance | Tax-free income after the taper above £100,000. |
| rate | Effective tax rate | Income tax and National Insurance as a percent of income. |
| steps | Tax by band | The income tax on each band. |

## 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.

## Worked examples

1. income = 35,000, region = ruk, ni = yes gives incomeTax = $4,486.00, ni = $1,794.40, takeHome = $28,719.60. 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.
2. income = 60,000, region = ruk, ni = yes gives incomeTax = $11,432.00, ni = $3,210.60, takeHome = $45,357.40. 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.
3. income = 110,000, region = ruk, ni = no gives allowance = $7,570.00, incomeTax = $33,432.00. 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.
4. income = 150,000, region = ruk, ni = yes gives allowance = $0.00, incomeTax = $53,703.00, ni = $5,010.60. 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.
5. income = 35,000, region = scot, ni = yes gives incomeTax = $4,501.07, ni = $1,794.40. 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.

## FAQ

### How much income tax will I pay in the UK in 2026-27?

The first £12,570 is tax-free (the Personal Allowance). In England, Wales and Northern Ireland the next £37,700 is taxed at 20%, income up to £125,140 at 40%, and income above that at 45%. On £35,000 that is 20% of £22,430: £4,486.

### What is the Personal Allowance taper?

Above £100,000 of income the £12,570 allowance falls by £1 for every £2, so it is gone at £125,140. Income between £100,000 and £125,140 therefore pays an effective 60% income tax.

### How much National Insurance does an employee pay?

8% of earnings between £12,570 and £50,270 a year, and 2% of earnings above £50,270 (Class 1, 2026-27). On £35,000 that is 8% of £22,430: £1,794.40.

### Are Scottish income tax rates different?

Yes. Scottish taxpayers have six bands on income above the Personal Allowance: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. National Insurance is the same across the UK.

### What is my take-home pay?

Income less income tax and National Insurance. On £35,000 in England it is £28,719.60 a year, about £2,393.30 a month, before any pension or student loan deductions.

### Did UK tax rates change for 2026-27?

The income tax thresholds stay frozen at the same levels as earlier years, and the employee National Insurance rates stay at 8% and 2%.

## 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