There's no separate "bonus tax rate"
A bonus isn't taxed at some special fixed rate. It's added to your other earnings for the period and taxed through the same Income Tax and National Insurance system as the rest of your pay.
Why a bonus can push you into a higher tax band
UK Income Tax is charged in bands, so a bonus that increases your total pay for the period can mean part of it falls into a higher band than your normal salary alone would reach. For the 2026/27 tax year, income above £50,270.00 is taxed at 40%. A large enough bonus can bring some of your income into that band even if your regular salary doesn't.
If your income (including the bonus) goes above £100,000.00, your tax-free Personal Allowance also starts to reduce, which can increase the proportion of a bonus that's taxed. National Insurance is calculated separately, on its own thresholds, and can also increase in a bonus period.
A bonus payslip isn't a permanent change
A higher deduction in the specific pay period your bonus arrives doesn't mean your ongoing tax rate has gone up. It reflects PAYE treating that period's total pay as if it continued at that level. It typically evens out once your pay returns to its usual amount. National Insurance and Student Loan deductions can be concentrated in that same period too, since both are normally assessed on that period's actual pay. Pension treatment in that period depends on your employer's own scheme. See why your payslip can differ from a salary calculator if a bonus-month payslip looks different from an annual estimate.
See the effect on your own take-home pay
The actual effect depends on your base salary, tax region, pension contributions and any student loan, so there's no single figure that applies to everyone. The Bonus Calculator compares your take-home pay with and without a specific bonus amount, using the same shared tax engine as WageOra's other calculators. See How WageOra Works for how it's calculated. This is an annual estimate, not a reproduction of your employer's exact payroll run, and not personalised tax advice.