Salary Tax Calculator

The calculator uses HMRC's official 2026/27 figures. For England, Wales and Northern Ireland: a Personal Allowance of £12,570, Basic Rate of 20% up to £50,270, Higher Rate of 40% up to £125,140, and Additional Rate of 45% above that; Scotland uses its own six bands. The Personal Allowance falls by £1 for every £2 of income above £100,000. It assumes the standard tax code, and does not account for Marriage Allowance, Blind Person's Allowance, benefits in kind or other tax-code adjustments.

With the standard £12,570 Personal Allowance: starter rate 19% to £16,537, basic rate 20% to £29,526, intermediate rate 21% to £43,662, higher rate 42% to £75,000, advanced rate 45% to £125,140, top rate 48% over £125,140. The Personal Allowance taper above £100,000 works the same way as in the rest of the UK, and National Insurance is UK-wide, so it does not change. On £45,000, a Scottish taxpayer pays £6,882.05 Income Tax against £6,486.00 in England, Wales or Northern Ireland.

Yes. It applies 2026/27 employee Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270 (category A, the standard letter for most employees). The rates are the same in Scotland.

Relief at source: you pay from your take-home pay and your provider adds 20% basic-rate relief; higher and additional-rate taxpayers claim the rest from HMRC. Net pay arrangement: the contribution comes off your pay before Income Tax, so you get full relief straight away, but National Insurance and student loan repayments are still worked out on your full pay. Salary sacrifice: your salary is reduced, so Income Tax, National Insurance and student loan repayments all fall, and your employer pays the amount into your pension. For £2,250 (5%) on £45,000 in England, take-home pay is £33,669.60 (relief at source, £2,812.50 into the pension), £34,119.60 (net pay arrangement, £2,250.00 into the pension), £34,299.60 (salary sacrifice, £2,250.00 into the pension).

It is how much your take-home pay falls for every £1 that you (and any tax relief) put into your pension, after any extra relief you can claim. Employer contributions are not included. A basic-rate taxpayer using relief at source or net pay pays 80p per £1; salary sacrifice also saves National Insurance, so it costs less.

No. HMRC says a salary sacrifice arrangement must not reduce cash earnings below the National Minimum Wage. The calculator warns you if your pay after the sacrifice would be below the National Living Wage of £12.71 an hour for 37.5 hours a week (£24,784.50 a year). If you are under 21 or work fewer hours, your own limit is different.

No. The US mode covers 2026 federal income tax and FICA only: Social Security at 6.2% on wages up to $184,500, Medicare at 1.45%, and the 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (married filing jointly). State income tax varies significantly by state — from 0% in states like Texas and Florida to over 13% in California. For a full picture, check your specific state's tax rates.

Your marginal rate is the tax rate that applies to your last pound or dollar of income — the highest bracket you fall into. Your effective rate is the average rate across all your income, which is always lower. For example, someone earning £60,000 in England pays 40% Income Tax only on the slice above £50,270, but their effective Income Tax rate is about 19.1%, because most of their income is taxed at 0% or 20%.