United Kingdom tax guide
Planning reference for United Kingdom using GBP salary values.
This is not an official government calculation. Confirm final details with United Kingdom HMRC or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026/27 standard resident employee in England, Wales or Northern Ireland, National Insurance category A, one job. Scotland, pension, student-loan and other payroll deductions are excluded.
Reference details
| Currency | GBP |
|---|---|
| National tax label | Income Tax |
| Personal allowance | 12,570 GBP |
| Employee contributions | Employee Class 1: 8% from GBP 12,570 to 50,270, then 2% above. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 20.0% | Up to 50,270 GBP |
| 2 | 40.0% | Up to 125,140 GBP |
| 3 | 45.0% | Top bracket and above |
Official source
United Kingdom HMRC: https://www.gov.uk/government/organisations/hm-revenue-customs
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.