Take-home pay calculator UK 2026/27
Work out your salary after tax for the 2026/27 tax year. Enter your gross pay to see income tax, National Insurance, student loan repayments, pension and what you take home each year, month and week — with Scottish income tax rates if you live in Scotland.
Tax year 6 April 2026 to 5 April 2027 · HMRC rates · Last checked: 6 October 2026
Take-home pay calculator 2026/27
Take-home per year
£28,719.60
Take-home per month
£2,393.30
Take-home per week
£552.30
| 2026/27 | Per month | Per year |
|---|---|---|
| Gross salary | £2,916.67 | £35,000.00 |
| Income taxPersonal Allowance £12,570.00 · taxable income £22,430.00 | − £373.83 | − £4,486.00 |
| National Insurance (Class 1) | − £149.53 | − £1,794.40 |
| Take-home pay | £2,393.30 | £28,719.60 |
Estimate for a full tax year at a steady salary, tax code 1257L (S1257L in Scotland), National Insurance category A. Weekly figures use 52 weeks.
How your take-home pay is worked out
Your employer deducts income tax and National Insurance through PAYE. For 2026/27 most employees have the tax code 1257L, which gives a tax-free Personal Allowance of £12,570. Income tax is charged on pay above the allowance; employee National Insurance is charged at 8% on earnings between £12,570 and £50,270 a year and 2% above that.
For example, on a salary of £30,000 in England you pay 20% tax on £17,430 (£3,486.00) and 8% National Insurance on the same amount (£1,394.40), leaving £25,119.60 a year, or £2,093.30 a month.
Income over £100,000
The Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000, so it is zero from £125,140. Between those two figures the effective marginal income tax rate is 60% in England, Wales and Northern Ireland (67.5% in Scotland), plus 2% National Insurance. Pension contributions through salary sacrifice or a net pay arrangement reduce adjusted net income and can restore some of the allowance.
Pension contributions
How a workplace pension affects take-home pay depends on how it is collected. With salary sacrifice your contractual salary is reduced, so you save income tax and National Insurance. Under a net pay arrangement the contribution is taken before income tax but after National Insurance. Under relief at source you pay 80% of the contribution from your taxed pay and the pension provider claims the 20% basic-rate relief from HMRC; higher-rate taxpayers claim any extra relief themselves. The calculator applies the percentage to your whole salary — many auto-enrolment schemes use only "qualifying earnings", so check your payslip.
Student and postgraduate loans
Student loan repayments are 9% of earnings above your plan's threshold, and postgraduate loan repayments are 6% of earnings above £21,000. If you have both, both are deducted.
Income tax rates and bands 2026/27
The rates below apply from 6 April 2026 to 5 April 2027. Welsh rates of income tax are currently the same as in England and Northern Ireland. The thresholds are unchanged from 2025/26.
| Band | Taxable income (after allowance) | Salary (standard allowance) | Rate |
|---|---|---|---|
| Personal Allowance | — | Up to £12,570 | 0% |
| Basic rate | Up to £37,700 | £12,571 to £50,270 | 20% |
| Higher rate | £37,701 to £125,140 | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | Over £125,140 | 45% |
Source: HMRC, Rates and thresholds for employers 2026 to 2027; gov.uk, Income Tax rates and Personal Allowances.
Scotland sets its own rates and bands for income from employment and pensions. For 2026/27 the Scottish starter and basic rate bands were raised.
| Band | Taxable income (after allowance) | Salary (standard allowance) | Rate |
|---|---|---|---|
| Personal Allowance | — | Up to £12,570 | 0% |
| Starter rate | Up to £3,967 | £12,571 to £16,537 | 19% |
| Basic rate | £3,968 to £16,956 | £16,538 to £29,526 | 20% |
| Intermediate rate | £16,957 to £31,092 | £29,527 to £43,662 | 21% |
| Higher rate | £31,093 to £62,430 | £43,663 to £75,000 | 42% |
| Advanced rate | £62,431 to £125,140 | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | Over £125,140 | 48% |
Source: HMRC, Rates and thresholds for employers 2026 to 2027; gov.uk, Income Tax in Scotland. Approved by the Scottish Parliament (Scottish Rate Resolution 2026-27) on 19 February 2026.
National Insurance and student loan thresholds 2026/27
| Threshold | Per week | Per month | Per year |
|---|---|---|---|
| Lower earnings limit | £129 | £559 | £6,708 |
| Primary threshold (8% above this) | £242 | £1,048 | £12,570 |
| Upper earnings limit (2% above this) | £967 | £4,189 | £50,270 |
Earnings between the lower earnings limit and the primary threshold are charged at 0% but still count towards your State Pension record.
| Plan | Annual threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate loan | £21,000 | 6% |
Source: HMRC, Rates and thresholds for employers 2026 to 2027.
Take-home pay examples 2026/27
Annual salary in England, Wales or Northern Ireland, tax code 1257L, no pension contribution or student loan.
| Gross salary | Income tax | National Insurance | Take-home per year | Per month |
|---|---|---|---|---|
| £15,000 | £486.00 | £194.40 | £14,319.60 | £1,193.30 |
| £20,000 | £1,486.00 | £594.40 | £17,919.60 | £1,493.30 |
| £25,000 | £2,486.00 | £994.40 | £21,519.60 | £1,793.30 |
| £30,000 | £3,486.00 | £1,394.40 | £25,119.60 | £2,093.30 |
| £35,000 | £4,486.00 | £1,794.40 | £28,719.60 | £2,393.30 |
| £40,000 | £5,486.00 | £2,194.40 | £32,319.60 | £2,693.30 |
| £50,000 | £7,486.00 | £2,994.40 | £39,519.60 | £3,293.30 |
| £60,000 | £11,432.00 | £3,210.60 | £45,357.40 | £3,779.78 |
| £75,000 | £17,432.00 | £3,510.60 | £54,057.40 | £4,504.78 |
| £100,000 | £27,432.00 | £4,010.60 | £68,557.40 | £5,713.12 |
| £125,000 | £42,432.00 | £4,510.60 | £78,057.40 | £6,504.78 |
| £150,000 | £53,703.00 | £5,010.60 | £91,286.40 | £7,607.20 |
| Gross salary | England, Wales, NI | Scotland | Difference |
|---|---|---|---|
| £25,000 | £21,519.60 | £21,559.27 | +£39.67 |
| £30,000 | £25,119.60 | £25,154.53 | +£34.93 |
| £40,000 | £32,319.60 | £32,254.53 | −£65.07 |
| £50,000 | £39,519.60 | £38,023.55 | −£1,496.05 |
| £75,000 | £54,057.40 | £52,007.35 | −£2,050.05 |
| £100,000 | £68,557.40 | £65,257.35 | −£3,300.05 |
Positive difference: a Scottish taxpayer takes home more.
Frequently asked questions
How is take-home pay calculated in the UK?
Take-home pay is gross salary minus income tax, employee National Insurance, any student loan repayments and pension contributions. In 2026/27 the first £12,570 is tax-free; you then pay 20% basic rate, 40% higher rate and 45% additional rate (different bands in Scotland), plus 8% National Insurance between £12,570 and £50,270 and 2% above.
What is £30,000 after tax in the UK?
In England, Wales or Northern Ireland a £30,000 salary in 2026/27 leaves £25,119.60 a year (£2,093.30 a month) after £3,486.00 income tax and £1,394.40 National Insurance, with no pension or student loan.
What are the income tax bands for 2026/27?
In England, Wales and Northern Ireland: Personal Allowance up to £12,570 (0%), basic rate £12,571 to £50,270 (20%), higher rate £50,271 to £125,140 (40%) and additional rate over £125,140 (45%). The thresholds are the same as in 2025/26.
What are the Scottish income tax rates for 2026/27?
With the standard Personal Allowance: starter rate 19% (£12,571 to £16,537), basic rate 20% (£16,538 to £29,526), intermediate rate 21% (£29,527 to £43,662), higher rate 42% (£43,663 to £75,000), advanced rate 45% (£75,001 to £125,140) and top rate 48% (over £125,140).
How much National Insurance do I pay in 2026/27?
Employees (category A) pay 8% on earnings between £12,570 and £50,270 a year (£1,048 to £4,189 a month) and 2% on earnings above that.
Does salary sacrifice increase take-home pay?
Salary sacrifice reduces your gross pay, so take-home pay goes down, but by less than the amount paid into your pension because you save income tax and National Insurance on it. Use the calculator to compare the pension methods.
Is the UK income tax calculator accurate for Scotland?
Yes. Choose Scotland as where you live and the calculator applies the 2026/27 Scottish income tax rates and bands. National Insurance and student loan rules are the same across the UK.
Official sources
- HMRC — Rates and thresholds for employers 2026 to 2027
- HMRC — Income Tax rates and allowances for current and previous tax years
- gov.uk — Income Tax rates and Personal Allowances
- gov.uk — Income Tax in Scotland
- Scottish Parliament — Scottish Rate Resolution 2026-27 (S6M-20844), approved 19 February 2026
- gov.uk — National Insurance rates and categories
Last checked: 6 October 2026.
Glossary
Gross salary
The figure agreed in the contract, before any deduction. It is the number on the employment record and the starting point of every payroll calculation.
Net salary
What is left after the compulsory deductions. It stays an estimate until the deductions written into your own contract are added, such as health cover, commuting allowances, alimony and advances.
Effective rate
How much the deduction represents of the whole salary, as a percentage. It is always lower than the top bracket rate, because the lower slices were charged at lower rates.
Marginal rate
The rate that applies to the next unit of gross pay, that is, the rate of the bracket the salary sits in. It answers how much of a pay rise you actually keep.
Contribution ceiling
The highest salary on which the employee pays social security. Above it the deduction stops growing in money terms, so the effective rate starts falling as the salary rises.
Statutory minimum wage
The pay floor set by law, which no contract may undercut. Each country sets it by the hour, by the day or by the month, and the number of annual payments differs from country to country.