See your income split across tax bands with a visual bar. Highlights the 60% tax trap at £100-125K.
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
Rates verified: 28 September 2026
Total Tax
£9,432.00
Effective Rate
17.15%
Marginal Rate
40%
Personal Allowance
£12,570.00
Disclaimer
This calculator is for guidance only. It is not financial or tax advice: check anything you rely on against the official source or a qualified adviser. Rates and figures come from HMRC and GOV.UK and are reviewed for the 2026/27 tax year. Everything is calculated in your browser; nothing you enter is sent to our servers.
How It Works
UK income tax works slice by slice rather than as one percentage on everything you earn. The Personal Allowance leaves the first £12,570 untaxed, the basic rate of 20% then runs to £50,270, the higher rate of 40% to £125,140, and the additional rate of 45% applies above that. Class 1 National Insurance follows its own pattern, at 8% between £12,570 and £50,270 and 2% on everything above. The visualiser draws each band as a coloured segment so you can see how much of your income sits in each one.
Seen as a share of gross pay, the total is lower than the headline rates suggest. On £20k the bill is £1,486 of income tax and £594 of National Insurance, £2,080 in all, or 10.4%. On £30k it is £3,486 and £1,394, so £4,880 or 16.3%. On £50k, £7,486 and £2,994 make £10,480 or 21.0%. On £75k, £17,432 and £3,511 give £20,943 or 27.9%. At £100k the figures are £27,432 and £4,011, a total of £31,443 or 31.4%. At £150k they are £53,703 and £5,011, giving £58,714 or 39.1%, and at £200k, £76,203 and £6,011 make £82,214, which is 41.1%.
The rate on your next pound is a different matter. Between £12,570 and £50,270 it is 28%, being 20% income tax plus 8% National Insurance. From £50,270 to £100,000 it is 42%, as NI drops to 2% while income tax rises to 40%. From £100,000 to £125,140 it reaches 62%, because the Personal Allowance is withdrawn by £1 for every £2 of income on top of the 40% and the 2%. Above £125,140 it settles back to 47%.
That band between £100,000 and £125,140 is the one worth planning around. Withdrawal of the allowance adds an effective 20% to the income tax charge, which is why the slice is usually described as a 60% trap. A pension contribution that brings income back under £100,000 restores the allowance and therefore attracts relief at that same rate. For a £100k earner a £1,000 contribution costs £400 net and saves £600, where the same £1,000 for someone on £30k, facing a 28% marginal rate, costs £720 and saves £280.
Scotland runs six bands rather than four, on top of the same UK-wide Personal Allowance of £12,570. The starter rate of 19% covers £12,571 to £16,537, basic 20% goes to £29,526, intermediate 21% to £43,662, higher 42% to £75,000, advanced 45% to £125,140, and the top rate of 48% applies above that. The pinch point is that the 42% rate starts at £43,663 rather than the £50,270 that applies elsewhere, so a Scottish taxpayer on £50k pays £8,982 against £7,486, a difference of £1,496.
Knowing which rate to use saves a lot of confusion. The effective rate, total tax divided by total income, is the one for setting a household budget or weighing up two job offers. The marginal rate answers a narrower question, what the next pound is worth, and it governs decisions about pension contributions, salary sacrifice, whether overtime is worth taking and whether Marriage Allowance is available. The higher your marginal rate, the more efficient a pension contribution becomes, which is why the marginal figure rather than the average drives most tax planning.
Example: Visualising £85,000 salary
- Band 1: £12,570 at 0% = £0 (Personal Allowance)
- Band 2: £37,700 at 20% = £7,540 (Basic Rate)
- Band 3: £34,730 at 40% = £13,892 (Higher Rate)
- Total tax: £21,432, effective rate: 25.2%
- Marginal rate on next £1: 40%
Frequently Asked Questions
- Why is my income taxed at several different rates instead of one?
- Income tax is charged slice by slice, so each part of your earnings meets its own band rate rather than one flat percentage covering the lot. The first £12,570 is tax-free under the Personal Allowance, 20% applies up to £50,270, 40% up to £125,140 and 45% above that. Someone on £85,000 is often described as a 40% taxpayer, but the effective rate across the whole salary is 25.2%.
- What is the 60% tax trap between £100,000 and £125,140?
- Once income passes £100,000 the Personal Allowance is withdrawn at £1 for every £2 earned above it, so you lose tax-free income while paying 40% on the extra. The combined effect is a 60% marginal rate on the slice up to £125,140, where the allowance has gone completely. Adding the 2% National Insurance takes the true figure to 62%. Pension contributions and Gift Aid that bring income back below £100,000 are unusually efficient for that reason.
- How much more income tax do Scottish taxpayers pay?
- Scotland has six bands to the rest of the UK's four, and the pinch is where the 42% rate begins, at £43,663 rather than £50,270. A Scottish taxpayer earning £50k pays £8,982 in income tax against £7,486 elsewhere in the UK, a difference of £1,496. Lower earners fare slightly better, because the starter rate of 19% applies from £12,571 to £16,537 before the basic rate takes over.
- Should I use my effective or marginal rate for planning?
- Use the effective rate, total tax divided by total income, for budgeting and for comparing job offers, since it tells you what actually leaves your pay. Use the marginal rate, the cost of the next pound, when deciding whether to make a pension contribution, take salary sacrifice, accept overtime or claim Marriage Allowance. On £30k the marginal rate is 28%, so a £1,000 pension contribution costs £720 net and saves £280.