Country Rules

UK Employment Income Tax — 2026/27

Estimate income tax on employment income for England, Wales and Northern Ireland with allowance taper.

Your numbers

Sample inputs are illustrative. Changing currency changes labels only.

Your result

Preparing the sample calculation…

Shared links include your entered amounts. Saved scenarios stay in this tab only.

How to use this calculator

  1. Enter annual employment income (gbp).
  2. Choose a display currency, then select Calculate. Results also update after a brief pause while you edit.
  3. Read the result with the assumptions below. Export details or save a second scenario to compare your choices.

Formula and method

Allowance=max(0,12570−max(0,income−100000)/2). Apply 20% to first 37700 taxable, 40% to next 87440, 45% above.

Assumptions and limitations

Tax year 2026/27, effective 2026-04-06 to 2027-04-05. Employment income only; income equals adjusted net income in this model. Excludes Scotland, NI contributions, savings, dividends, benefits, pension relief, marriage allowance and other adjustments.

Worked example

For the sample inputs shown above, uk employment income tax — 2026/27 produces a first result of approximately 7540. The assumptions below explain what this result represents.

What the result means

Estimate income tax on employment income for England, Wales and Northern Ireland with allowance taper.

Common questions

How is the calculation performed?

Allowance=max(0,12570−max(0,income−100000)/2). Apply 20% to first 37700 taxable, 40% to next 87440, 45% above.

What does the model leave out?

Tax year 2026/27, effective 2026-04-06 to 2027-04-05. Employment income only; income equals adjusted net income in this model. Excludes Scotland, NI contributions, savings, dividends, benefits, pension relief, marriage allowance and other adjustments.

Methodology and transparency

Calculation specification reviewed on 2026-10-14. Mathematical implementation is tested against independent reference fixtures. This does not imply review by a licensed financial professional. Read the testing and precision policy.

Background reference: www.gov.uk — financial method. FinanceMath implements its own calculator.

Rule version: uk-enw-ni-2026-27-v1. Effective from: 2026-04-06. Effective through: 2027-04-05.