United Kingdom Tax Insights
Income tax 20–45% (rUK) · Scotland 19–48% · Personal allowance £12,570 · Tax year 6 Apr 2026 – 5 Apr 2027. Live take-home ladders from the same PAYE engine as our UK calculator.
By Sammy S. · Founder · AuthorUpdated for 2026
rUK income tax
20–45%
Scotland income tax
19–48%
Personal allowance
£12,570
NI main rate
8%
NI above UEL
2%
Self Assessment
31 January
£100,000 take-home snapshot
Single PAYE earner, no student loan — income tax + Class 1 NI from our live engine. Scotland is about £3,300/year lower take-home than rUK at this salary.
England, Wales & NI
£68,557
Tax £27,432 · NI £4,011 · 31.4% effective
Salary ladders (rUK vs Scotland)
Same gross salaries; Scotland uses Revenue Scotland bands. Student loans omitted.
| Gross | Tax | NI | Take-home |
|---|---|---|---|
| £40,000 | £5,486 | £2,194 | £32,320 |
| £50,000 | £7,486 | £2,994 | £39,520 |
| £60,000 | £11,432 | £3,211 | £45,357 |
| £75,000 | £17,432 | £3,511 | £54,057 |
| £80,000 | £19,432 | £3,611 | £56,957 |
| £90,000 | £23,432 | £3,811 | £62,757 |
| £100,000 | £27,432 | £4,011 | £68,557 |
| £120,000 | £39,432 | £4,411 | £76,157 |
| £150,000 | £53,703 | £5,011 | £91,286 |
| £175,000 | £64,953 | £5,511 | £104,536 |
| £200,000 | £76,203 | £6,011 | £117,786 |
| £250,000 | £98,703 | £7,011 | £144,286 |
| Gross | Tax | NI | Take-home |
|---|---|---|---|
| £40,000 | £5,551 | £2,194 | £32,255 |
| £50,000 | £8,982 | £2,994 | £38,024 |
| £60,000 | £13,182 | £3,211 | £43,607 |
| £75,000 | £19,482 | £3,511 | £52,007 |
| £80,000 | £21,732 | £3,611 | £54,657 |
| £90,000 | £26,232 | £3,811 | £59,957 |
| £100,000 | £30,732 | £4,011 | £65,257 |
| £120,000 | £44,232 | £4,411 | £71,357 |
| £150,000 | £59,634 | £5,011 | £85,355 |
| £175,000 | £71,634 | £5,511 | £97,855 |
| £200,000 | £83,634 | £6,011 | £110,355 |
| £250,000 | £107,634 | £7,011 | £135,355 |
Income tax bands
England, Wales & NI (rUK)
| Rate | Range |
|---|---|
| 0% | £0–£12,570 |
| 20% | £12,571–£50,270 |
| 40% | £50,271–£125,140 |
| 45% | £125,141+ |
Scotland
| Rate | Range |
|---|---|
| 0% | £0–£12,570 |
| 19% | £12,571–£16,537 |
| 20% | £16,538–£29,526 |
| 21% | £29,527–£43,662 |
| 42% | £43,663–£75,000 |
| 45% | £75,001–£125,140 |
| 48% | £125,141+ |
£100,000 paycheck composition (rUK)
Single PAYE earner in England, Wales & NI — no student loan. Same engine as the ladders above.
Income tax (rUK)
£27,432
27.4% of gross
National Insurance
£4,011
4% of gross
Take-home
£68,557
68.6% of gross
Worked example: £52,000 single PAYE
£52,000 salary · single · England, Wales & Northern Ireland — live engine output (no student loan).
Income tax
£8,232
National Insurance
£3,051
Effective rate
21.7%
| Income tax band slice | Tax |
|---|---|
| 0% on £12,570 | £0 |
| 20% on £37,700 | £7,540 |
| 40% on £1,730 | £692 |
| Income tax | £8,232 |
| National Insurance | £3,051 |
| Total deductions | £11,283 |
| Take-home | £40,717 |
£40,717 take-home + £11,283 total deductions = £52,000 gross (within rounding)
UK tax constants (2026/27)
HMRC personal allowance, rUK bands, and Class 1 NI constants used by our PAYE engine.
| Constant | Value | Source |
|---|---|---|
| Personal allowance | £12,570 | HMRC 2026/27 |
| Basic rate (rUK) | 20% on £12,571–£50,270 | HMRC income tax rates |
| Higher rate (rUK) | 40% on £50,271–£125,140 | HMRC income tax rates |
| Additional rate (rUK) | 45% above £125,140 | HMRC income tax rates |
| Scotland top rate | 48% above £125,140 | Revenue Scotland |
| Class 1 NI — main rate | 8% on earnings £12,570–£50,270 | HMRC NI rates 2026/27 |
| Class 1 NI — upper rate | 2% on earnings above £50,270 | HMRC NI rates 2026/27 |
| Personal allowance taper | Reduced £1 per £2 over £100,000 | HMRC high income taper |
| High Income Child Benefit Charge | 1% of Child Benefit per £200 over £60,000; full charge at £80,000+ | HMRC HICBC |
How our paycheck engine calculates take-home
1.Start with gross wages
This is your P60/P45 box 1 starting point. We treat the annual number you type as ordinary employment income taxed through PAYE.
2.Apply the personal allowance
The standard personal allowance is £12,570 for 2026/27. Marriage Allowance (+£1,260) and Blind Person's Allowance (+£3,070) can extend the 0% band. Taper above £100,000 is applied automatically when your salary exceeds that level.
3.Calculate income tax (progressive bands)
England, Wales, and Northern Ireland use 20%, 40%, and 45% bands. Scotland uses six bands from 19% to 48%. Tax is marginal stacking — only the slice above each threshold pays the higher rate.
4.Add Class 1 National Insurance on gross
From 6 January 2024 the main NI rate was cut from 12% to 8%. There is no employee NI on earnings below the primary threshold (£12,570/year). NI is calculated on gross pay, not after income tax.
5.Take-home pay
Effective rate = (income tax + NI) ÷ gross. Marginal rate = income tax band on the next pound + NI rate (8% or 2%) where applicable.
England, Wales & NI income tax bands
rUK progressive bands for the modeled tax year. Scotland bands are on the Scotland Tax Insights profile.
| Rate | Taxable income range |
|---|---|
| 0% | £0–£12,570 |
| 20% | £12,571–£50,270 |
| 40% | £50,271–£125,140 |
| 45% | £125,141+ |
City cost of living & salary guides
Relative COL index (London ≈ 175) with a £100k “is it enough?” guide for each city — same PAYE engine.
Related calculators & tools
- UK paycheck calculator
- Scotland tax calculator
- UK Tax Insights hub
- Scotland Tax Insights
- UK inflation-adjusted salary
- UK child support calculator
- Moving to UK budget
- 🇺🇸 United States
- 🇨🇦 Canada
- Take-Home Salary Table
- London Living Costs
- £60k in London
- £75k in London
- £80k in London
- £100k in London
- £120k in London
- £200k in London
Official & primary data sources
Same authority references used on our calculator SEO pages for this location.
Salary & take-home guides
Related salary articles from our blog — take-home figures use the same tax engine as this page. UK city guides use GBP take-home from our UK PAYE engine (Scottish bands where applicable).
- London comfortable salary
- £50k in London
- £60k in London
- £75k in London
- £80k in London
- £100k in London
- £120k in London
- £150k in London
- £200k in London
- £50k in Manchester
- £60k in Manchester
- £75k in Manchester
- £80k in Manchester
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- £120k in Manchester
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- £200k in Manchester
- £50k in Birmingham
- £60k in Birmingham
- £75k in Birmingham
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- £120k in Birmingham
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- £200k in Birmingham
- £50k in Bristol
- £60k in Bristol
- £75k in Bristol
- £80k in Bristol
- £100k in Bristol
- £120k in Bristol
- £150k in Bristol
- £200k in Bristol
- £50k in Leeds
- £60k in Leeds
- £75k in Leeds
More guides: Salary guides hub · All blog posts
Tax band groups
England, Wales and Northern Ireland share HMRC bands. Scotland has a dedicated Insights profile.
England, Wales & Northern Ireland
England, Wales, and Northern Ireland share the same HMRC income tax bands: 0% personal allowance, 20% basic, 40% higher, and 45% additional rate.
Top rate 45% →
Scotland
Scotland sets its own income tax bands via Revenue Scotland — starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, and top 48%.
Top rate 48% →
Related tools
UK paycheck calculator
rUK income tax + NI with student loans
Scotland tax calculator
Revenue Scotland bands + NI
Scotland Tax Insights
Scottish bands vs rUK ladders
London comfortable salary
Life-stage take-home benchmarks
£100k in London
Is £100k enough after tax?
All Tax Insights
US, Canada, UK, Australia, and Germany hubs
US Tax Insights
Federal + 50 state profiles
Canada Tax Insights
Federal + provinces
Australia Tax Insights
ATO PAYG + Medicare levy ladders
Germany Tax Insights
Federal Lohnsteuer + Kirchensteuer by Land
Ireland Tax Insights
Revenue PAYE + USC + PRSI
Singapore Tax Insights
IRAS brackets + CPF ladders