UK PAYE Income Tax Calculator
Estimate 2026/27 PAYE income tax for England, Northern Ireland, Wales, or Scotland with personal allowance taper, tax-code treatment, pension deductions, taxable benefits, and band-by-band detail.
Last Updated: May 2026
UK PAYE income tax calculator
Estimate income tax from salary, tax code, and UK region
Run 2026/27 PAYE-style income tax for England, Northern Ireland, Wales, or Scotland, including personal allowance taper, BR/D0/D1/0T code behavior, and pre-tax deductions.
Rule Snapshot: May 2026
2026 to 2027. Personal allowance is £12,570; PAYE threshold is £242 weekly, £1,048 monthly, £12,570 annual. Scotland uses 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced, 48% top.
PAYE Inputs
Scotland has separate non-savings income-tax rates. Wales uses C-prefixed codes.
The calculator annualises this pay, then divides the tax back to the selected period.
Enter gross pay for one month.
Enter deduction for one month when it reduces taxable pay.
Use annual taxable benefits or coded benefits that should be included in the estimate.
Use standard for 1257L-style codes, or choose flat/no-allowance code behavior.
UK PAYE estimate only
This calculator estimates PAYE income tax for planning. It does not replace HMRC payroll software, tax-code notices, cumulative pay and tax records, payroll submissions, National Insurance calculations, pension relief checks, student loan deductions, or professional advice.
Reviewed For Methodology, Labels, And Sources
Every CalculatorWallah calculator is published with visible update labeling, linked source references, and review of formula clarity on trust-sensitive topics. Use results as planning support, then verify institution-, policy-, or jurisdiction-specific rules where they apply.
Reviewed by Iliyas Khan, Chief Operating Officer. Page updated May 2026. Tax, sales tax, insurance, and health calculators are reviewed when rules, rates, eligibility assumptions, healthcare standards, or source references change. Topic ownership: Tax calculators, Sales tax calculators, Insurance calculators, Health calculators.
Tax credentialed review: Named internal reviewer: Iliyas Khan, Chief Operating Officer. External credentialed professional review is still required before this page is treated as professional advice.
Internal tax and sales-tax methodology reviewer. Review scope: calculator assumptions, labels, source context, workflow clarity, and compliance-sensitive disclaimers.
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This page is educational planning support. A named CPA, EA, or licensed tax professional should review the page before it is positioned as tax advice or used for filing decisions.
Source expectation: Review should cite current IRS, state revenue department, payroll-tax, or official tax authority sources where applicable.
How to Use This Calculator
Start with the region shown by the employee tax code. Standard codes usually look like 1257L in England and Northern Ireland, C1257L in Wales, and S1257L in Scotland. Then enter the gross pay for the pay period you want to model.
Use the pre-tax deduction input only for amounts that reduce taxable PAYE pay before income tax, such as some salary-sacrifice or net-pay pension deductions. Taxable benefits are entered annually because benefits are commonly coded on an annual basis.
Step 1: Choose the UK tax region
Select England/Northern Ireland, Wales, or Scotland so the calculator applies the correct 2026/27 income-tax bands.
Step 2: Enter pay and pay period
Enter annual salary, monthly pay, or weekly pay. The calculator annualises the amount before applying annual bands.
Step 3: Add pre-tax deductions and benefits
Enter deductions that reduce taxable pay and annual taxable benefits that should be included in the PAYE estimate.
Step 4: Select tax-code treatment
Use standard 1257L-style treatment, a custom allowance, 0T no-allowance treatment, or flat BR, D0, or D1 code behavior.
Step 5: Review the band trace
Check the allowance, taxable income, annual tax, period tax, effective rate, marginal rate, and each tax band row.
How the UK PAYE Calculator Works
The calculator annualises the selected pay period, subtracts pre-tax deductions, adds taxable benefits, then applies the selected tax-code treatment. In standard mode, it applies the £12,570 personal allowance and the allowance taper above £100,000.
| Tax code style | Treatment | How the calculator uses it |
|---|---|---|
| 1257L / S1257L / C1257L | Standard allowance | Applies £12,570 allowance before bands, with taper above £100,000. |
| Custom allowance | Adjusted tax code | Uses the allowance entered by the user instead of calculating the standard one. |
| 0T | No allowance | Normal bands apply from the first pound of taxable income. |
| BR | Basic rate | Taxes all taxable pay from this source at 20%. |
| D0 | Higher rate | Taxes all taxable pay from this source at 40%. |
| D1 | Additional rate | Taxes all taxable pay from this source at 45%. |
After allowance, the remaining taxable income is pushed through the applicable regional bands. The annual tax is then divided back into weekly or monthly figures when a period other than annual is selected.
UK PAYE Bands, Scottish Rates, and Tax Code Limits
England, Northern Ireland, and Wales Rates
England and Northern Ireland use the main UK income-tax rates. Wales uses Welsh income-tax codes with a C prefix, but the 2026/27 headline rates in this calculator are the same 20%, 40%, and 45% structure.
| Band | Income range | Rate | Note |
|---|---|---|---|
| Personal allowance | Up to £12,570 | 0% | Reduced by £1 per £2 above £100,000. |
| Basic rate | £12,571 to £50,270 with standard allowance | 20% | Equivalent to £37,700 taxable income after allowance. |
| Higher rate | £50,271 to £125,140 | 40% | The allowance taper can raise the effective marginal rate above 40%. |
| Additional rate | Over £125,140 | 45% | No standard personal allowance at this level. |
Scotland PAYE Rates
Scottish taxpayers use separate bands for wages, pensions, and other non-savings income. That is why this page is separate from a generic UK net-pay calculator.
| Band | Income range | Rate | Note |
|---|---|---|---|
| Starter rate | £12,571 to £16,537 | 19% | Assumes standard UK personal allowance. |
| Basic rate | £16,538 to £29,526 | 20% | Scottish non-savings income band. |
| Intermediate rate | £29,527 to £43,662 | 21% | Scottish non-savings income band. |
| Higher rate | £43,663 to £75,000 | 42% | Higher Scottish rate. |
| Advanced rate | £75,001 to £125,140 | 45% | Allowance taper can also apply above £100,000. |
| Top rate | Over £125,140 | 48% | Top Scottish rate. |
Pair PAYE With National Insurance
PAYE income tax and National Insurance are both payroll deductions, but they are not calculated the same way. Use the UK National Insurance Calculator after this page when you need the full employee or employer payroll-tax picture.
Important Limits
| Limit | What to check |
|---|---|
| Cumulative payroll history | Real PAYE can depend on prior pay and tax in the same tax year, starter forms, and HMRC notices. |
| Week 1 / month 1 tax codes | Emergency or non-cumulative codes can change the current-period deduction. |
| National Insurance | NI is separate from income tax and should be calculated with the UK National Insurance Calculator. |
| Student loans and postgraduate loans | Loan deductions are payroll deductions, but not income tax bands, so they are not modeled here. |
| Savings and dividend income | Scottish rates apply to non-savings and non-dividend income; savings and dividend tax use UK-wide rules. |
Keep the research moving with UK Salary Calculator, UK National Insurance Calculator, Net Salary Calculator, and Payroll Deductions Calculator.
Frequently Asked Questions
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Estimate broader take-home pay after multiple salary deductions.
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Form 1040 Deadline 2026
Use this for the April 15 Form 1040 filing and payment deadline, October 15 extension date, late-filing cleanup, and 1040-specific checklist.
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- 1.GOV.UK - Income Tax rates and Personal Allowances(Accessed May 2026)
- 2.GOV.UK - Rates and thresholds for employers 2026 to 2027(Accessed May 2026)
- 3.GOV.UK - Work out an employee’s Income Tax(Accessed May 2026)
- 4.Scottish Government - Scottish Income Tax rates and bands 2026 to 2027(Accessed May 2026)