Work out the income tax you owe based on salary, tax code and region. Personal allowance taper, K-code adjustments and Scottish bands all built in. Updated for the 2026/27 tax year.
Annual income tax
£6,486
£540.50 per month · £124.73 per week
Take-home (income tax only)
£38,514
Before NI, pension, student loan
Effective tax rate
14.4%
Total tax ÷ gross salary
| Band | Taxable | Rate | Tax |
|---|---|---|---|
| Personal allowance (0%) | £12,570 | 0% | £0.00 |
| Basic rate (20%) | £32,430 | 20% | £6,486.00 |
| Total income tax | £6,486.00 |
Calculations use HMRC published rates and thresholds for the 2026/27 tax year. This calculator estimates income tax only: it does not include National Insurance, student loan, pension, or savings/dividend allowances. The personal allowance taper is applied using gross salary as a proxy for adjusted net income; pension contributions and gift aid would reduce the taper in reality. Always verify against your HMRC personal tax account before acting.
Income tax in the UK is charged on your taxable income for the tax year (6 April 2026 to 5 April 2027). The exact bands depend on where you live and what kind of income you earn (employment, self-employment, savings, dividends).
Scottish income tax bands and rates are set by the Scottish Parliament and are different from the rest of the UK. They apply if you are a Scottish taxpayer (broadly: your main home is in Scotland). Scottish tax codes start with an S prefix (e.g. S1257L). The bands published for 2026/27 (subject to in-year change) are:
If your adjusted net income is over £100,000, your personal allowance is reduced by £1 for every £2 above £100,000. The personal allowance disappears entirely once your income reaches £125,140. This creates an effective marginal rate of 60% on income between £100,000 and £125,140: 40p of income tax on each marginal £1, plus another 20p of tax because the £1 of extra income causes 50p of personal allowance to be lost (and that 50p is itself then taxed at 40%). So 40p + 20p = 60p of tax on every extra £1 earned in this band.
Pension contributions and gift aid donations reduce your “adjusted net income” and can claw back the lost allowance. This is one of the most powerful planning levers available to higher earners.
A K code (e.g. K475) means you have negative personal allowance: typically because untaxed income (a company car benefit, untaxed interest, an underpayment from a prior year) exceeds your allowance. With a K code, the number after K (multiplied by 10) is added to your taxable pay in each pay period. The result is that you pay tax on more than you actually earn from that employer, which is HMRC's way of recovering the untaxed amount.
If one partner earns under the personal allowance and the other is a basic-rate taxpayer, the lower earner can transfer £1,260 of unused allowance to their partner: saving up to £252 per year. The donor (transferor) typically receives a tax code with an N suffix (e.g. 1131N), and the recipient typically receives a code with an M suffix (e.g. 1257M). See our Marriage Allowance Checker.
The standard personal allowance is £12,570 for the 2026/27 tax year (running 6 April 2026 to 5 April 2027). Your allowance reduces by £1 for every £2 of adjusted net income above £100,000, reaching £0 at £125,140.
For England, Wales and Northern Ireland: Personal allowance up to £12,570 (0%), basic rate £12,571 to £50,270 (20%), higher rate £50,271 to £125,140 (40%), additional rate above £125,140 (45%). Scotland has separate rates and bands set by the Scottish Parliament.
Yes. If you select a Scottish tax code (S prefix, e.g. S1257L) the calculator applies the Scottish income tax bands: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) rate.
A K-code means you have negative tax-free allowance: typically because untaxed income (like a company car benefit) exceeds your personal allowance. The number after K, multiplied by 10, is added to your taxable pay each pay period instead of being deducted.
No. This calculator estimates only income tax. Use our National Insurance Calculator and Student Loan Calculator to estimate those deductions, or use the AI Payslip Checker to analyse a real payslip end-to-end.
It uses HMRC-published rates and thresholds for 2026/27 and applies the personal allowance taper, K-code adjustment and Scottish bands. It does not account for marriage allowance transfers, pension contributions, gift aid relief, savings or dividend allowances, or in-year code changes. Verify against your HMRC personal tax account before acting.
National Insurance Calculator →
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Take-Home Calculator →
Net pay after tax, NI, pension and student loan combined.
Student Loan Calculator →
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PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.