How it works
Enter your annual gross salary, choose your UK nation (England/NI/Wales use the same bands; Scotland uses the Scottish rates), and we compute income tax and employee National Insurance in your browser. The personal allowance tapers above £100,000.
In detail
This calculator estimates your UK take-home pay for the 2026/27 tax year by applying the latest income tax (PAYE) and employee National Insurance rules. It is designed for employees in England, Wales, Northern Ireland and Scotland who want a quick, private estimate before reviewing the figure with official sources or an adviser.
What this calculator covers
It works out income tax under PAYE, employee National Insurance, and optional student-loan repayments. You can compare take-home pay in the rest of the UK against Scotland, which sets its own income-tax bands.
2026/27 personal allowance
The standard tax-free personal allowance is £12,570. It tapers away by £1 for every £2 of income above £100,000, so it reaches zero at £125,140. That taper is built into the calculation.
Income tax bands — England, Wales & Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scottish income tax bands 2026/27
Scottish taxpayers pay the Scottish rates to HMRC. The personal allowance is the same, but the bands above it are different:
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £15,397 | 19% |
| Basic | £15,398 – £27,491 | 20% |
| Intermediate | £27,492 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | Over £125,140 | 48% |
Employee National Insurance 2026/27
For employees, NI is payable once earnings pass the primary threshold of £12,570 a year. The rate is 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. The calculator applies these thresholds automatically.
Worked examples
£30,000 salary (rest of UK): After the £12,570 personal allowance, £17,430 is taxed at 20% = £3,486 income tax. NI is 8% of (£30,000 − £12,570) = £1,394.40. Take-home ≈ £25,119.60 a year, or about £2,093 a month before any pension or student-loan deductions.
£55,000 salary (rest of UK): Income tax = 20% of £37,700 + 40% of £4,730 = £9,432. NI = 8% of £37,700 + 2% of £4,730 = £3,110.60. Take-home ≈ £42,457.40 a year.
£55,000 salary (Scotland): Because Scottish bands split the same income differently, the income-tax bill is slightly higher. The calculator selects Scotland automatically when you choose that nation.
What is not included
The calculator does not yet model pension salary sacrifice, marriage allowance, blind person's allowance, or company benefits such as private medical insurance. If any of these apply, treat the result as a starting point and verify with your payslip or an adviser. For a deeper breakdown by salary level, see our guide to UK salary calculator take-home pay 2026/27.
The authoritative source for all thresholds is GOV.UK — Income Tax.
Worked example · 计算示例
Worked example: £50,000 salary in England (2026/27)
Take a gross salary of £50,000 in England for the 2026/27 tax year:
- Personal allowance: £12,570 (income is below £100,000, so it is not tapered).
- Taxable income: £50,000 − £12,570 = £37,430.
- Income tax: the whole £37,430 falls in the Basic band at 20% → £7,486.
- Employee NI: 8% on earnings above £12,570 up to £50,270 → 8% × £37,430 = £2,994.40. The 2% rate above £50,270 does not apply at this salary.
- Estimated take-home: £50,000 − £7,486 − £2,994.40 = £39,519.60 a year (about £3,293 a month).
This is an estimate. It excludes student loan repayments, pension contributions, marriage allowance and benefits-in-kind. Use the calculator above for your exact figure and confirm with GOV.UK before relying on it.
计算示例：英格兰年薪 £50,000（2026/27）
以 2026/27 税年英格兰 £50,000 年薪为例：
- 个人免税额：£12,570（收入低于 £100,000，不递减）。
- 应税收入：£50,000 − £12,570 = £37,430。
- 所得税：全部 £37,430 落在基础税阶 20% → £7,486。
- 雇员国民保险：£12,570 以上至 £50,270 部分按 8% → 8% × £37,430 = £2,994.40；£50,270 以上 2% 在此工资不适用。
- 预计实发：£50,000 − £7,486 − £2,994.40 = £39,519.60/年（约 £3,293/月）。
以上为估算，未含学生贷款、养老金、婚姻免税额及实物福利。请以本计算器为准，并在依赖前核对 GOV.UK。
FAQ
What is the 2026/27 personal allowance?
£12,570. It is withdrawn by £1 for every £2 earned above £100,000, disappearing entirely at £125,140.
How much National Insurance do employees pay?
For 2026/27 the main employee rate is 8% on earnings between £12,570 and £50,270, and 2% above that, with nothing below the £12,570 threshold.
Why is Scottish take-home pay different?
Scotland sets its own income tax bands and rates. Above the personal allowance, Scottish taxpayers pay the Scottish rates, which differ from the rest of the UK.
Are student loan repayments included?
Yes — choose your plan (Plan 1/2/4/5 or Postgraduate) and we deduct 9% (or 6% for Postgraduate) of income above the 2026/27 threshold. Pension salary sacrifice and marriage allowance are not yet modelled.
What are the 2026/27 student loan thresholds?
Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000 (all 9%). Postgraduate loan £21,000 at 6%. Repayments pause if income drops below the threshold.
Does this show my monthly or annual take-home pay?
Both. Enter an annual salary and the calculator shows the annual, monthly and weekly figures side by side.
Is this the same as HMRC's tax calculator?
It uses the same published thresholds, but it is a simplified private estimate. HMRC's own tool may factor in your actual tax code; use it as the final check before filing.
How do I lower my tax bill legally?
Common methods include pension contributions, salary sacrifice, marriage allowance, and charitable giving. This calculator does not model all of them, so speak to an adviser for your situation.