Income Tax bands: England, Wales and Northern Ireland
| Band | Annual 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% |
Salary calculator
UK salary calculator 2026/27: take-home pay after tax
Calculate your UK take-home pay for the 2026/27 tax year. Enter annual or monthly salary, then adjust your tax region, tax code, pension, bonus and student-loan plan to see Income Tax, National Insurance and net pay per month and per year.
Comparing offers in more than one country? Switch country.
2026/27 tax guide
How UK salary and take-home pay are calculated
Gross salary is not taxed at one flat percentage. Your Personal Allowance is applied first, then each slice of taxable income is charged at the rate for its band. National Insurance, pension contributions and student loans are calculated separately.
Updated 22 June 2026. Examples use the 2026/27 tax year, England, Wales or Northern Ireland, tax code 1257L, an employee below State Pension age, and no pension or student-loan deductions.
Employee National Insurance
| Annual earnings | Employee rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 to £50,270 | 8% |
| Over £50,270 | 2% |
Employer National Insurance is an additional employer cost. It is not taken from the employee's gross salary and therefore does not reduce the result shown here.
Popular salaries
UK take-home pay examples for 2026/27
These examples show the standard annual position before pension and student-loan deductions. Enter the same salary above to add your own circumstances.
| Gross salary | Income Tax | National Insurance | Annual take-home | Monthly take-home |
|---|---|---|---|---|
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 |
| £75,000 | £17,432 | £3,511 | £54,057 | £4,505 |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 |
Worked example
£60,000 salary after tax
With tax code 1257L in England, Wales or Northern Ireland, a £60,000 salary produces approximately £45,357 annual take-home pay, or £3,780 per month. The estimate includes £11,432 of Income Tax and £3,211 of employee National Insurance.
Only the part above £50,270 is taxed at 40%; the whole salary does not move to the higher rate. Pension contributions or a student loan will change the amount received.
Deductions explained
What can change your UK net salary?
The £100,000 Personal Allowance taper
Adjusted net income above £100,000 reduces the Personal Allowance by £1 for every £2 earned. It reaches zero at £125,140. This creates an effective 60% marginal Income Tax rate in that range before National Insurance. Eligible pension contributions can reduce adjusted net income.
Scotland uses different Income Tax bands
Scottish employment income has six rates in 2026/27: 19%, 20%, 21%, 42%, 45% and 48%. Select Scotland in the calculator rather than applying the England, Wales and Northern Ireland bands. National Insurance remains a UK-wide deduction.
Pension contributions and salary sacrifice
Net pay arrangements and relief at source provide Income Tax relief in different ways. Salary sacrifice reduces contractual cash pay before tax and can also reduce employee National Insurance and student-loan deductions. Your scheme may calculate contributions on qualifying earnings or on full salary.
Tax codes and emergency tax
Most employees with one job use 1257L. Codes such as BR, D0, 0T or a K code change how much income is taxed. M1, W1 and X indicate emergency treatment, which calculates tax without looking back over the full tax year. Check the code printed on your payslip when comparing it with an estimate.
Student-loan repayment thresholds for 2026/27
Repayment is charged only on earnings above the relevant threshold, not on the whole salary. A postgraduate loan can be deducted alongside an undergraduate plan.
| Loan | Annual threshold | Deduction |
|---|---|---|
| Plan 1 | £26,900 | 9% above the threshold |
| Plan 2 | £29,385 | 9% above the threshold |
| Plan 4 | £33,795 | 9% above the threshold |
| Plan 5 | £25,000 | 9% above the threshold |
| Postgraduate | £21,000 | 6% above the threshold |
Methodology
How accurate is this UK salary calculator?
The calculator applies published 2026/27 annual Income Tax bands, Personal Allowance tapering, employee Class 1 National Insurance rates and student-loan thresholds. It supports Scottish bands, common tax codes, pension methods and annual bonus income.
Actual payroll can differ because PAYE works by pay period and includes payroll rounding, year-to-date earnings, benefits in kind, changing tax codes, irregular pay, scheme-specific pension rules and deductions not entered above. Use the result for planning and offer comparison, not as a replacement for a payslip or professional advice.
Questions
How is take-home pay calculated in the UK?
The calculator starts with gross salary and bonus, applies your pension method and tax code, then calculates Income Tax, employee National Insurance and any student-loan repayments. For England, Wales and Northern Ireland, the standard 2026/27 rates are 20%, 40% and 45%. Employee National Insurance is 8% between £12,570 and £50,270 and 2% above that.
Does it cover Scotland?
Yes. Choose Scotland under Income Tax region. Scottish employment income uses six 2026/27 bands from the 19% starter rate to the 48% top rate. National Insurance and student-loan rules remain UK-wide.
What does tax code 1257L mean?
1257L is the standard code for most employees with one job and normally gives a £12,570 Personal Allowance. The calculator also understands common BR, D0, D1, 0T and K codes, Scottish or Welsh prefixes, and emergency suffixes such as M1, W1 and X.
How do pensions and student loans change take-home pay?
Pension contributions reduce the cash paid to you but usually receive Income Tax relief. Salary sacrifice can also reduce National Insurance and student-loan earnings. Student-loan repayments are charged only on earnings above the threshold for Plan 1, 2, 4 or 5; postgraduate loans use a separate 6% rate and can be repaid at the same time.
Why might my payslip differ from this estimate?
PAYE is calculated each pay period and can be affected by payroll rounding, benefits, irregular bonuses, previous pay in the tax year, an emergency or changing tax code, pension scheme rules, multiple jobs and other deductions. This calculator estimates the full-year position from the details entered.