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
In the UK, employees pay income tax (PAYE) and National Insurance (NI) on earnings. This calculator estimates take-home pay for the 2026/27 tax year.
Personal allowance
The tax-free personal allowance is £12,570. It is reduced by £1 for every £2 of income above £100,000, so it reaches zero at £125,140.
Income tax bands — England, Wales & Northern Ireland
| Band | Rate |
|---|---|
| Personal allowance (£0–£12,570) | 0% |
| Basic (£12,571–£50,270) | 20% |
| Higher (£50,271–£125,140) | 40% |
| Additional (over £125,140) | 45% |
Scottish income tax bands 2026/27
| Band | Rate |
|---|---|
| Personal allowance | 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
NI is 0% below the primary threshold (£12,570), 8% on earnings between £12,570 and £50,270, and 2% above £50,270.
Student loan repayments are included if you select a plan above. Pension salary sacrifice and marriage allowance are not yet modelled. The authoritative source is GOV.UK — Income Tax.
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 It is withdrawn by £1 for every £2 earned above £100,000, disappearing entirely at £125,140.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.