Tax on Bonus UK (2026/27): Per-Amount Worked Examples
Tax on bonus UK 2026/27 - worked examples for bonuses from £2,000 to £50,000, each showing Income Tax and employee NI at 4 base-salary levels.
Per-amount worked tax calculations for common UK bonus sizes in 2026/27. Each page shows how the bonus is taxed at 4 base salaries: £30,000 (basic rate), £50,000 (just under the higher-rate threshold), £75,000 (higher rate) and £110,000 (inside the band where the Personal Allowance is withdrawn). There is no separate "bonus tax rate" in the UK: a bonus is added to your other income for Income Tax, so it is taxed at whatever rate applies to the top slice of your income. Employee National Insurance is worked out on the earnings in the pay period the bonus is paid in, so it uses that month's thresholds rather than the annual ones. Company directors are often different: under the standard annual earnings period method their NI is worked out on their total pay for the tax year so far.
Bonus amounts
- Tax on £2,000 bonus Worked across 4 base-salary levels
- Tax on £3,000 bonus Worked across 4 base-salary levels
- Tax on £15,000 bonus Worked across 4 base-salary levels
- Tax on £25,000 bonus Worked across 4 base-salary levels
- Tax on £50,000 bonus Worked across 4 base-salary levels