Fiscal drag: how frozen thresholds raise your tax (2021/22–2026/27)
When tax thresholds are frozen, the same cash salary pays roughly the same tax each year, but pay rises push more of people’s income into tax and into higher bands. This dataset shows income tax and employee National Insurance on nine fixed salaries for every tax year from 2021/22 to 2026/27, computed from the official rates for each year.
England, Wales and Northern Ireland
| Salary | 2021/22 | 2022/23 | 2023/24 | 2024/25 | 2025/26 | 2026/27 | Change |
|---|---|---|---|---|---|---|---|
| £20,000 | £2,738 | £2,521 | £2,341 | £2,080 | £2,080 | £2,080 | −£657 |
| £30,000 | £5,938 | £5,794 | £5,491 | £4,880 | £4,880 | £4,880 | −£1,057 |
| £40,000 | £9,138 | £9,067 | £8,641 | £7,680 | £7,680 | £7,680 | −£1,457 |
| £50,000 | £12,338 | £12,341 | £11,791 | £10,480 | £10,480 | £10,480 | −£1,857 |
| £60,000 | £16,511 | £16,587 | £15,963 | £14,643 | £14,643 | £14,643 | −£1,868 |
| £80,000 | £24,911 | £25,134 | £24,363 | £23,043 | £23,043 | £23,043 | −£1,868 |
| £100,000 | £33,311 | £33,680 | £32,763 | £31,443 | £31,443 | £31,443 | −£1,868 |
| £125,000 | £48,811 | £49,363 | £48,263 | £46,943 | £46,943 | £46,943 | −£1,868 |
| £150,000 | £59,339 | £60,075 | £60,034 | £58,714 | £58,714 | £58,714 | −£625 |
Scotland
| Salary | 2021/22 | 2022/23 | 2023/24 | 2024/25 | 2025/26 | 2026/27 | Change |
|---|---|---|---|---|---|---|---|
| £20,000 | £2,717 | £2,499 | £2,319 | £2,057 | £2,052 | £2,041 | −£676 |
| £30,000 | £5,964 | £5,816 | £5,512 | £4,892 | £4,877 | £4,845 | −£1,118 |
| £40,000 | £9,264 | £9,189 | £8,763 | £7,792 | £7,777 | £7,745 | −£1,518 |
| £50,000 | £13,832 | £13,830 | £13,344 | £12,023 | £12,008 | £11,976 | −£1,855 |
| £60,000 | £18,159 | £18,230 | £17,770 | £16,439 | £16,424 | £16,393 | −£1,766 |
| £80,000 | £26,759 | £26,977 | £26,570 | £25,389 | £25,374 | £25,343 | −£1,416 |
| £100,000 | £35,359 | £35,723 | £35,370 | £34,789 | £34,774 | £34,743 | −£616 |
| £125,000 | £51,234 | £51,782 | £51,620 | £52,164 | £52,149 | £52,118 | +£884 |
| £150,000 | £62,012 | £62,743 | £63,892 | £64,691 | £64,677 | £64,645 | +£2,633 |
How the figures are worked out
Each figure is the income tax plus employee Class 1 National Insurance due on the salary for the whole tax year, using the rates, bands and thresholds for that year from GOV.UK and HMRC. We assume the standard Personal Allowance (reduced above the taper threshold), no pension contributions, no student loan, no other income and an employee under State Pension age. Where National Insurance rates changed during a year, the figure uses the rates in force in each pay period, assuming equal monthly pay. Salaries are not adjusted for inflation: the point of the dataset is to show what happens to tax on the same cash salary when thresholds stay still.
Because the Personal Allowance and higher-rate threshold in England, Wales and Northern Ireland have been frozen across these years, income tax on a fixed salary barely moves. Changes in the totals mostly come from National Insurance rates and thresholds, and from Scottish band changes. In real terms, though, frozen thresholds mean that anyone whose pay keeps up with prices pays a growing share of it in tax. Use our pay rise calculator to see how much of a rise you keep, and read what’s changed this tax year.
Rates for each year are listed on our methodology page and in the rates changelog. Figures last verified on 5 October 2026.
Cite this data
You’re welcome to use this data with attribution under the Creative Commons Attribution 4.0 licence. Please link to this page.
NetPayFinder (2026). Fiscal drag: income tax and National Insurance on fixed salaries, 2021/22 to 2026/27. https://www.netpayfinder.co.uk/data/fiscal-drag/
Related calculators and guides
Figures for 2026/27, verified against HMRC on 5 October 2026.
Sources:HMRC rates and thresholds for employers, Income Tax rates and Personal Allowances, Income Tax in Scotland. Methodology →