Income Tax Calculator 2026/27: Salary, Profit, Rent and Dividends Together
Band-by-band income tax on any mix of employment, self-employment, rental and dividend income, for the UK and Scotland, with National Insurance shown alongside.
The short answer
Income tax for 2026/27 on any mix of salary, self-employed profit, rent, pension and dividends, band by band, for England, Wales, Northern Ireland or Scotland — the calculator HMRC's own estimator does not offer for landlords and the self-employed.
Your income tax
Non-savings income first, then dividends on top, allowance taper above £100,000. Ignores marriage allowance, Gift Aid and the savings allowance. Estimate, not advice.
The 2026/27 bands
| England, Wales & NI | Rate | Scotland | Rate |
|---|---|---|---|
| £0 – £37,700 | 20% | £0 – £3,967 | 19% |
| £37,701 – £125,140 | 40% | £3,968 – £16,956 | 20% |
| Over £125,140 | 45% | £16,957 – £31,092 | 21% |
| £31,093 – £62,430 | 42% | ||
| £62,431 – £125,140 | 45% | ||
| Over £125,140 | 48% |
Dividends are taxed after all other income at 10.75%, 35.75% and 39.35% with a £500 allowance, and use the UK bands even for Scottish taxpayers. Savings interest has its own allowance (£1,000 basic-rate, £500 higher-rate, nil additional-rate) which this calculator does not model — enter only interest above it as other income.
Order of income
Salary, profits, rent and pension income are taxed first and share the personal allowance; dividends sit on top. That ordering is why a landlord on a £45,000 salary pays 40% on most of their rent while a landlord with no other income pays 20% on the same rent — the salary fills the basic-rate band first. The rental income tax calculator handles expenses, mortgage interest relief and the 2027 property rates in full.
National Insurance
Employees pay Class 1 at 8% between £12,570 and £50,270 and 2% above; the self-employed pay Class 4 at 6% and 2% on the same thresholds and are treated as having paid Class 2 once profits reach £7,105. Rental income carries no National Insurance. The calculator shows NI for completeness; the self-employed calculator adds payments on account.
Sources
The official figures every number on this page is computed from; the site is rebuilt whenever they change.
- HMRC — Rates and thresholds for employers 2026 to 2027 — personal allowance, PAYE bands (England, Wales, Scotland), Class 1 National Insurance thresholds and rates, student loan thresholds; read 12 September 2026
- GOV.UK — Income Tax rates and Personal Allowances — allowance taper above £100,000
- GOV.UK — Repaying your student loan: how much you repay — plan thresholds and 9% / 6% rates
- GOV.UK — Self-employed National Insurance rates — Class 4 6% / 2%, Class 2 treated as paid from £7,105, voluntary £3.65 a week
Quick answers
20% on taxable income up to £37,700, 40% to £125,140 and 45% above, after a £12,570 personal allowance — Scotland uses six bands from 19% to 48%. Enter your income above for the exact figure.
Yes, it is added to your other non-savings income and taxed at the band it lands in, but without National Insurance. From April 2027 separate property rates of 22%, 42% and 47% apply in England and Northern Ireland.
Yes — after all other income, at 10.75%, 35.75% and 39.35% with a £500 allowance.
The personal allowance falls by £1 for every £2 over £100,000 and is nil from £125,140, giving an effective 60% rate in that range.
Yes for non-savings income at Scottish rates; dividends follow UK rates for everyone.