Tax Bracket Visualizer
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
Total Tax
£9,432.00
Effective Rate
17.15%
Marginal Rate
40%
Personal Allowance
£12,570.00
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
UK income tax operates on a marginal rate system. You do not pay one flat percentage on all your income. Instead, each portion of income falling within a specific band is taxed at that band's rate. The Personal Allowance gives you £12,570 tax-free, then the basic rate of 20% applies up to £50,270, 40% up to £125,140 and 45% above that.
The visualiser shows each band as a coloured segment so you can see how much of your income falls into each bracket. It highlights the marginal rate at any income level — the rate you would pay on the next pound you earn. This is particularly useful for understanding the 60% effective rate trap between £100,000 and £125,140.
Understanding marginal rates helps with financial planning. For example, pension contributions above £100,000 income effectively give 60% tax relief because they restore the Personal Allowance. The visualiser lets you drag an income slider and see exactly how the tax calculation changes.
UK income tax brackets 2026/27 visualised. Personal Allowance: £0-£12,570 (0% tax). Basic rate: £12,571-£50,270 (20%). Higher rate: £50,271-£125,140 (40%). Additional rate: £125,141+ (45%). Personal Allowance tapered between £100,000-£125,140 (lose £1 per £2 earnings = effective 60% marginal rate). National Insurance Class 1: 8% on £12,570-£50,270; 2% above. Scotland: 6 bands instead of 4.
Total tax burden by salary level. £20k: tax £1,486 + NI £595 = £2,081 (10.4%). £30k: tax £3,486 + NI £1,395 = £4,881 (16.3%). £50k: tax £7,486 + NI £3,000 = £10,486 (21.0%). £75k: tax £17,432 + NI £3,495 = £20,927 (27.9%). £100k: tax £27,432 + NI £4,000 = £31,432 (31.4%). £150k: tax £53,703 + NI £4,500 = £58,203 (38.8%). £200k: tax £76,203 + NI £5,500 = £81,703 (40.9%).
Marginal rates — what your next £1 costs. £12,570-£50,270: 28% (20% IT + 8% NI). £50,270-£100,000: 42% (40% IT + 2% NI). £100,000-£125,140: 62% (40% IT + 2% NI + 20% effective from PA taper). £125,140-£150,000: 47% (45% IT + 2% NI). £150,000+: 47%. The £100k-£125,140 'tax cliff': 62% marginal rate makes pension contributions / Gift Aid hugely attractive.
Scottish income tax 2026/27. Personal Allowance £12,570 (UK-wide). Starter rate 19%: £12,571-£14,876. Basic 20%: £14,877-£26,561. Intermediate 21%: £26,562-£43,662. Higher 42%: £43,663-£75,000. Advanced 45%: £75,001-£125,140. Top 48%: above £125,140. Scottish 42% rate kicks in at £43,663 vs English £50,270 — middle-income Scots pay more. £50k earner: Scotland £11,407 vs England £7,486 — Scot pays £3,921 more.
Effective vs marginal — when each matters. Effective rate: total tax ÷ total income. Use for: planning take-home budget, comparing job offers. Marginal rate: rate on next £1. Use for: pension contribution decisions, salary sacrifice, accepting overtime, claiming Marriage Allowance. Higher marginal rate = pension contribution more efficient. £100k earner (60% marginal): £1,000 pension contribution costs £400 net — save £600. £30k earner (28% marginal): £1,000 contribution costs £720 — save £280.
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
- What does the Tax Bracket Visualizer do?
- See your income split across tax bands with a visual bar. Highlights the 60% tax trap at £100-125K.
- Is this calculator updated for the 2026/27 tax year?
- Yes. This calculator uses the latest HMRC rates and thresholds for the 2026/27 UK tax year, which runs from 6 April 2026 to 5 April 2026. Rates are verified against official HMRC publications.
- Do I need to tell HMRC about this?
- Whether you need to report to HMRC depends on your individual circumstances. If you are unsure, check GOV.UK or contact HMRC directly. This calculator provides estimates for guidance only.