UK Take-Home Pay Calculator 2026/27
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Enter your gross annual salary to see your take-home pay after income tax, National Insurance, pension contributions, and student loan repayments. Supports both English and Scottish tax rates for 2026/27. All figures are based on HMRC published thresholds.
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Based on 2026/27 HMRC tax rates and thresholds. Pension assumes salary sacrifice reducing taxable income. NI calculated on gross earnings. Figures are estimates; actual deductions depend on your employer, tax code, and benefits. Does not constitute financial advice.
How UK Take-Home Pay is Calculated
Your take-home pay is your gross salary minus four main deductions collected through the PAYE system: income tax, National Insurance contributions (NI), pension contributions, and student loan repayments where applicable.
Income tax uses a tiered band system. You pay nothing on your personal allowance (£12,570 in 2026/27), 20% on income in the basic rate band, 40% in the higher rate band, and 45% on additional rate income. Scotland applies different rates and bands set by Holyrood. If your income exceeds £100,000, your personal allowance tapers, creating an effective 60% marginal rate between £100,000 and £125,140.
National Insurance for employees in 2026/27 is 8% on earnings between £12,570 and £50,270 per year, and 2% on anything above the upper earnings limit of £50,270. NI does not benefit from the personal allowance taper.
Pension contributions (assumed as salary sacrifice in this calculator) reduce your taxable income before income tax is applied, providing effective tax relief at your marginal rate. Student loan repayments are an additional deduction above plan-specific thresholds, also collected via PAYE.
| Gross Salary | Income Tax | NI (Class 1) | Take-Home |
|---|---|---|---|
| £25,000 | £2,486 | £1,144 | £21,370 |
| £35,000 | £4,486 | £1,784 | £28,730 |
| £50,000 | £7,486 | £4,720 | £37,794 |
| £60,000 | £11,432 | £4,916 | £43,652 |
| £80,000 | £19,432 | £5,116 | £55,452 |
In England, Wales, and Northern Ireland: the first £12,570 is tax-free (personal allowance). You pay 20% on income from £12,571 to £50,270 (basic rate), 40% on £50,271 to £125,140 (higher rate), and 45% on anything above £125,140 (additional rate). If your income exceeds £100,000, your personal allowance tapers by £1 for every £2 above that threshold. Scotland has different rates including a 19% starter rate and a 42% higher rate.
National Insurance (Class 1) is a compulsory contribution that funds the state pension, NHS, and benefits. In 2026/27, employees pay 8% on earnings between £12,570 and £50,270 per year, and 2% on anything above £50,270. Earnings below £12,570 attract no NI. Employers pay an additional 13.8% on earnings above the secondary threshold.
If your employer operates salary sacrifice for pensions, your gross salary for tax purposes is reduced by the pension contribution before income tax and (depending on scheme design) sometimes NI is calculated. This calculator assumes pension contributions reduce taxable income (salary sacrifice model), which is the most common arrangement. Under relief at source, the basic rate is added by the pension provider instead.
Your plan depends on when and where you studied. Plan 1: started before September 2012. Plan 2: started September 2012 or later in England or Wales. Plan 4: Scottish loans from SAAS. Plan 5: new undergraduate loans from August 2023 onwards. Postgraduate loans have a separate repayment threshold. Check your student loan repayment threshold on the Student Loans Company website if unsure.
Scotland has its own income tax rates and bands set by the Scottish Parliament. In 2026/27, Scotland has six bands including a 19% starter rate, a 21% intermediate rate, a 42% higher rate, a 45% advanced rate, and a 48% top rate. National Insurance rates are the same across the UK. Toggle the Scotland option in the calculator to see Scottish-specific figures.
The standard personal allowance is £12,570. However, if your income exceeds £100,000, it starts to be withdrawn at a rate of £1 for every £2 of income above £100,000. At £125,140 or above, the personal allowance is zero and you pay 40% or 45% on all income (creating an effective 60% marginal rate between £100,000 and £125,140 in England). Making pension contributions above £100,000 can restore your personal allowance.