PayBreakdown - Salary Calculator & Budget Manager
Basic, higher and additional rate tax explained
UK income tax uses bands, so different slices of salary can be taxed at basic, higher, or additional rates.
What this page helps with
Income tax bands do not normally apply one rate to your whole salary. Instead, different slices of taxable income can fall into basic, higher, or additional-rate bands.
Official sources
Income Tax rates and Personal AllowancesNational Insurance rates and categoriesStudent loan repayment thresholdsPension tax reliefNational Minimum Wage and National Living Wage ratesStatutory Maternity Pay and LeaveStatutory Sick PayFCA guidance on misleading financial promotionsOff-payroll working and IR35 guidanceUnderstanding off-payroll workingSalary sacrifice for employersNHS Employers pay scales 2026/27NHS Health Careers Agenda for Change pay ratesLast updated 2026-05-07. Planning estimates only. Not financial advice.