UK Tax Trap Visualiser 2026/27
Hover the chart to see your effective marginal Income Tax + NI rate at every gross salary between £0 and £200,000. Combines the four main "traps": the Personal Allowance taper (60%), the High Income Child Benefit Charge (effective +10% to +20% in the £60k-£80k band), Plan 2 student loan (9%) and the headline IT + NI bands.
Hover the chart for the marginal rate at any income.
Key UK tax traps + the rates they produce (2026/27)
| Income band (England) | Combined marginal rate | Why |
|---|---|---|
| £0 - £12,570 | 0% | Personal Allowance - tax-free |
| £12,570 - £50,270 | 28% | 20% Income Tax + 8% NI Class 1 main rate |
| £50,270 - £60,000 | 42% | 40% IT + 2% NI (above Upper Earnings Limit) |
| £60,000 - £80,000 | 42% + HICBC | HICBC claws back Child Benefit at 1% per £200 over £60,000 (full claw at £80,000). For 2 kids: effective +10-11% in this band. |
| £80,000 - £100,000 | 42% | HICBC fully clawed back; back to vanilla higher-rate |
| £100,000 - £125,140 | 62% | The infamous 60% trap. Personal Allowance is withdrawn at £1 for every £2 earned above £100,000 - effectively a 60% marginal rate (40% IT + 2% NI + 20% PA-loss). Plus loss of Tax-Free Childcare + 30 free childcare hours for parents. |
| £125,140+ | 47% | 45% additional rate + 2% NI. PA fully withdrawn. |
Add 9% per student loan plan above the relevant threshold (Plan 1 £26,900 / Plan 2 £29,385 / Plan 4 £33,795 / Plan 5 £25,000) + 6% Postgraduate Loan above £21,000. Stacking Plan 2 + Postgrad + HICBC + PA taper pushes effective marginal rate above 80% in the worst income slices.
Scotland: different bands, different traps
- Scotland diverges above £12,570 - the Starter rate (19%) + Scottish Basic (20%) + Intermediate (21%) bands replace the English 20% slab.
- Higher rate hits earlier at £43,663 at 42% (40% Scottish IT + 2% NI) - a £6,607 advantage shift versus £50,270 in England.
- Above £75,000: Advanced rate 45% (47% combined with NI). Above £125,140: Top rate 48% (50% combined). Total Scottish higher-end is 3pp above England.
- The £100k-£125,140 PA taper still applies in Scotland (PA is reserved to UK Parliament) - effective rate in that band is around 63-67% depending on which Scottish band you sit in.
What to do about the traps
- Pension salary sacrifice is the most efficient tool. Sacrificing £1 in the 62% PA-taper band costs you 38p net but adds £1 to your pension - one of the highest-yield tax moves available in UK personal finance.
- HICBC band (£60k-£80k): aim for pension sacrifice that drops adjusted net income below £60,000 to reset Child Benefit fully. Worth £1,407 (1 child) / £2,338 (2 kids) / £3,268 (3 kids) per year.
- £100,000 line: aim to land at exactly £100,000 adjusted net income via pension sacrifice or charity Gift Aid. Preserves the full £12,570 Personal Allowance + £2,000/year Tax-Free Childcare + 30 free childcare hours.
- Marriage Allowance: if you're a basic-rate taxpayer with a non-tax- paying spouse, claim the £1,260 transfer for £252/year - worth backdating 4 years (£1,008 lump sum). See the marriage allowance calculator.
- Use the salary calculator with different scenarios - gross plus sacrifice plus bonus - to see your exact post-trap take-home before signing a contract.
Source data + methodology
- Income Tax bands + thresholds per HMRC Income Tax rates (frozen through 2027/28 per Autumn Statement 2022).
- National Insurance Class 1 rates per HMRC rates and thresholds for employers 2026-27. Main rate 8%, upper rate 2%, UEL £50,270.
- Scottish bands per Scottish Government 2026-27 publication (13 January 2026).
- HICBC rules per gov.uk Child Benefit tax charge. 2026/27 thresholds £60,000-£80,000, 1% per £200.
- Child Benefit rates 2026/27 per gov.uk Child Benefit rates: £27.05/wk first child, £17.90/wk per additional child.
- Student loan thresholds per gov.uk student loan repayment.
-
Chart computed via the canonical site tax engine (
src/calculators/salary/logic.ts) - same engine that powers every salary calculator on the site.