Tax guide
UK tax rates 2026/27
A clear guide to the Income Tax and employee National Insurance rules used by this calculator for England, Wales and Northern Ireland.
Income Tax bands
The standard Personal Allowance is £12,570. Once taxable income is calculated, the basic rate is 20% up to £ 37,700, the higher rate is 40% from there up to £125,140, and the additional rate is 45% above that point.
National Insurance
Employee National Insurance is calculated monthly. The calculator applies 8% between the monthly Primary Threshold of £1,048 and the Upper Earnings Limit of £4,189, then 2% on monthly earnings above the Upper Earnings Limit.
Frequently asked questions
What is the Personal Allowance for 2026/27?+
The standard Personal Allowance used here is £12,570. It reduces by £1 for every £2 of adjusted net income above £100,000.
What is the basic rate band for 2026/27?+
The basic rate is 20% on taxable income up to £37,700 after the Personal Allowance.
How is employee National Insurance estimated?+
This site uses monthly salaried employee NI: 8% between £1,048 and £4,189 per month, and 2% above that.