The current year includes enacted dividend-rate changes and Scottish bands. Personal Allowance is allocated beneficially across the entered income streams, while savings and dividend zero-rate amounts still occupy tax bands. Special reliefs and payroll deductions are separate.
Formula
Income Tax = non-savings tax + savings tax + dividend tax − eligible Marriage Allowance reduction. Personal Allowance tapers by £1 per £2 above £100,000 within the declared adjusted-net-income scope.
When to use this calculator
This annual Income Tax calculator distinguishes non-savings income, savings and dividends and the relevant regional treatment. It helps explain how allowances and different income categories interact, rather than assuming all income is taxed at the same rate or within an identical set of bands.
Information to prepare
Confirm the tax year and Scottish treatment where applicable, and prepare each income category separately. Check the adjusted-net-income information relevant to the Personal Allowance and the conditions of Marriage Allowance. A zero-rate savings or dividend allowance is not necessarily equivalent to removing that income from the band calculation.
How to interpret the result
Gross income, taxable income and tax liability are different quantities. A deduction can change the tax base, while a credit or prior payment can change liability or the remaining balance. Under progressive bands, the marginal rate does not necessarily apply to the whole income. An effective rate depends on the denominator used: gross receipts, net income and taxable income can produce different percentages. Read the component labels and included reliefs before treating an effective percentage as a rate for another income scenario.
A practical comparison
Compare the separate tax components when testing an additional salary payment, interest or dividend. The result does not include National Insurance or student-loan repayments and is not a complete take-home-pay figure. Use the National Insurance calculator for the contribution component instead of combining the two rates informally.
Check your calculation step by step
- Match the figures to the selected period and use GBP for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
- Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
- Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.
Continue with a related calculation
These tools cover other questions in United Kingdom. Choose the one that matches the amount you want to check:
- UK National Insurance calculator
UK National Insurance 2026/27 and 2025/26: employee, employer, full-year director and self-employed contributions.
- UK VAT calculator: add or remove VAT
UK VAT: 20%, 5% and 0%, mixed invoices, rounding and dated 2026 summer relief.
If you are comparing countries
Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.
Frequently asked questions
Is this a complete take-home pay calculator?
This tool estimates annual Income Tax. It does not deduct National Insurance, student loans or every payroll deduction. Use the separate National Insurance calculator when you need that part of your payslip.
Official sources
- HMRC: current and previous tax rates and allowancesConsulted: 2026-09-14
- Scottish Parliament: 2026/27 Rate ResolutionConsulted: 2026-09-14
- Finance Act 2026: enacted dividend-rate changesConsulted: 2026-09-14
- HMRC: beneficial allocation example under ITA section 25Consulted: 2026-09-14
- Income Tax Act section 12B: savings allowance and Scottish counterfactualConsulted: 2026-09-14
- HMRC: Blind Person’s AllowanceConsulted: 2026-09-14
- HMRC: Marriage Allowance conditionsConsulted: 2026-09-14
- HMRC: adjusted net income and reliefsConsulted: 2026-09-14
