UK take-home pay calculator 2026/27
Work out your take-home pay after income tax, National Insurance, student loan and pension for the 2026/27 tax year, including Scottish tax rates.
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This calculator uses the rates and thresholds HMRC publishes for the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027. Personal tax thresholds are frozen until 2031, so the allowance and bands below are the same as last year.
How your take-home pay is worked out
Example: £35,000 salary in England, no pension or student loan.
- The first £12,570 is your personal allowance, taxed at 0%.
- The remaining £22,430 is taxed at the 20% basic rate: £4,486 income tax.
- National Insurance is 8% of what you earn between £12,570 and £50,270: 8% of £22,430 is £1,794.40.
- £35,000 − £4,486 − £1,794.40 = £28,719.60 a year, or £2,393.30 a month.
Income tax bands 2026/27
| England, Wales and Northern Ireland | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Scotland | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Scottish rates apply to income tax only. National Insurance is the same across the UK. On £60,000, someone in Scotland pays £13,182.05 income tax, compared with £11,432 in England.
Earning over £100,000
Your personal allowance falls by £1 for every £2 of income over £100,000, and disappears at £125,140. Between those figures you effectively pay 60% income tax plus 2% NI on each extra pound. On £110,000 the allowance is £7,570 and income tax is £33,432. Pension contributions reduce the income used for this test, which is why many people in this band pay more into their pension.
National Insurance
Employees pay 8% on earnings between £12,570 and £50,270 a year and 2% above that. In practice NI is worked out on each payslip separately, so if your pay varies from month to month your total for the year can differ slightly from the figure here.
Pensions: which type to choose
- Taken before tax (net pay arrangement): the contribution comes off your pay before income tax, but you still pay NI on it.
- Salary sacrifice: your salary is reduced, so you save NI as well. On £45,000 with a 5% pension, salary sacrifice leaves you £180 a year better off than a net pay arrangement.
- Relief at source: the contribution comes from your take-home pay and your pension provider adds basic-rate relief (20%) to your pot. Higher-rate taxpayers claim the extra relief through Self Assessment or by contacting HMRC; that refund isn’t shown here.
Student loan thresholds 2026/27
| Plan | Yearly threshold | You repay |
|---|---|---|
| Plan 1 | £26,900 | 9% above it |
| Plan 2 | £29,385 | 9% above it |
| Plan 4 (Scotland) | £33,795 | 9% above it |
| Plan 5 | £25,000 | 9% above it |
| Postgraduate loan | £21,000 | 6% above it |
On £35,000 with a Plan 2 loan you repay 9% of £5,615, which is £505 a year. If you have a postgraduate loan as well as an undergraduate one, you repay both at the same time.
What isn’t included
The calculator assumes the standard 1257L tax code and one job. It doesn’t include benefits in kind such as a company car, the marriage allowance, Gift Aid, income from savings, dividends or property, or the High Income Child Benefit Charge. Check your tax code on your payslip or in your HMRC online account if your take-home pay looks different.
Sources
Common salaries after tax
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