2026/27 tax codes
Tax code D1 explained
- D1 means all pay from this job is taxed at the additional rate (45%), with no allowance. Common on a second job.
How much tax D1 takes
| Salary | Tax a year on D1 | Tax a year on 1257L | Difference a month |
|---|---|---|---|
| £20,000 | £9,000 | £1,484 | +£626.32 |
| £30,000 | £13,500 | £3,484 | +£834.65 |
| £45,000 | £20,250 | £6,484 | +£1,147.15 |
| £60,000 | £27,000 | £11,428 | +£1,297.63 |
| £90,000 | £40,500 | £23,428 | +£1,422.63 |
Income tax through PAYE only, with no pension or benefits. Try your own salary with D1.
Check another code
Common questions
What does tax code D1 mean?
D1 means all pay from this job is taxed at the additional rate (45%), with no allowance. Common on a second job.
How much tax does D1 take on £30,000?
On a £30,000 salary, code D1 takes £13,500 of income tax a year through PAYE in 2026/27, compared with £3,484 on 1257L.
Is D1 the right tax code for me?
Check your code in the HMRC app or your Personal Tax Account. If it does not match your situation, tell HMRC: overpaid tax is refunded and underpaid tax is usually collected through next year's code.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- Tax codes (GOV.UK)
- Emergency tax codes (GOV.UK)
- PAYE Manual (HMRC)
- Check your Income Tax for the current year (HMRC)
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