UK Salary Calculator: Tax & National Insurance (2026/27)
Calculate tax and National Insurance on your salary in seconds, then see your take-home pay after pension, student loan and bonus deductions. 100% free, no sign-up required — covers England, Wales, Northern Ireland and Scotland.
Your take-home pay results
Where your salary goes
Pay breakdown by frequency
| Yearly | £0 |
| Monthly | £0 |
| 4-weekly | £0 |
| 2-weekly | £0 |
| Weekly | £0 |
| Daily | £0 |
| Hourly | £0 |
Full breakdown
| Gross salary | £0 |
| Bonus / overtime | £0 |
| Pension contribution | £0 |
| Pre-tax deduction | £0 |
| Taxable income | £0 |
| Personal allowance used | £0 |
| Income Tax | £0 |
| National Insurance | £0 |
| Employer's National Insurance (est.) | £0 |
| Student loan repayment | £0 |
| Post-tax deduction | £0 |
| Total deductions | £0 |
| Adjusted net income (approx.) | £0 |
Bonus month vs. normal month
| Normal month take-home | £0 |
| Bonus month take-home | £0 |
| Extra take-home from bonus | £0 |
This is an estimate for guidance only and does not constitute financial advice. It assumes a standard tax code, no other income or benefits in kind, that pension contributions are made via salary sacrifice, and that pre-tax deductions (e.g. Payroll Giving) do not reduce National Insurance. Do not make major financial decisions without consulting a qualified specialist.
All UK tax and pay calculators
Seven free tools covering both sides of a UK payslip — what an employee takes home, and what an employer actually pays.
Take-Home Pay Calculator
Calculate tax and National Insurance on your salary, with pension, student loan, bonus and Scottish rates.
All UK Employer Calculators (2025/26 & 2026/27)
Every employer-side calculator in one place, covering the April 2025 National Insurance changes.
Employer's National Insurance Calculator
Class 1 secondary NI, Employment Allowance and the true total cost of employing someone.
Student Loan Repayment Calculator
UK student loan repayments for Plan 1, Plan 2, Plan 4, Plan 5 and Postgraduate Loans.
Tax on Your Salary
Band-by-band Income Tax and National Insurance for every salary from £10,000 to £250,000.
UK Salaries by Profession
55 jobs ranked by take-home pay, using real ONS median salary data — nurse, teacher, electrician and more.
UK Tax & Money Guides
Plain-English reference for Income Tax, National Insurance, pensions, ISAs and more.
How to calculate tax and National Insurance on your salary
Your take-home pay — also called net pay — is what's left of your gross salary after all mandatory deductions. To calculate tax and National Insurance on a salary, work through them in the same order HMRC and most payroll systems do:
- Personal Allowance: the first £12,570 of income is tax-free for most people, reducing by £1 for every £2 earned over £100,000. It is frozen at this level until April 2031.
- Income Tax: charged on taxable income above your Personal Allowance, using UK-wide rates for England, Wales and Northern Ireland, or separate Scottish Income Tax bands if you live in Scotland.
- National Insurance: charged on earnings above the primary threshold (£12,570/year), at 8% up to the upper earnings limit of £50,270 and 2% above it.
- Pension contributions: if made via salary sacrifice, these reduce your pay before tax and National Insurance are calculated.
- Student loan repayments: charged at 9% (6% for Postgraduate Loans) of income above your plan's repayment threshold.
Worked example: £35,000 salary in England
Take a £35,000 salary with no pension contribution and no student loan, for the 2026/27 tax year:
-
Step 1
£12,570 is tax-free
Your Personal Allowance. Everyone gets it under £100,000.
-
Step 2
£22,430 taxed at 20%
The basic rate band gives £4,486 of Income Tax.
-
Step 3
8% National Insurance
Charged on the same £22,430 above the threshold — that's £1,794.40.
-
Result
£28,719.60 is yours
£6,280.40 deducted in total — about £2,393 a month.
That is an effective tax rate of about 17.9%, even though the headline tax band is 20%, because the Personal Allowance shelters the first slice of income.
The 60% tax trap
Between £100,000 and £125,140 your Personal Allowance is withdrawn at £1 for every £2 you earn. Each extra £1 of salary is taxed at 40% and also exposes 50p of previously tax-free income to 40% tax — an effective Income Tax rate of 60%, or 62% once National Insurance is counted, and 71% with a Plan 2 student loan. The marginal rate shown in your results above reflects this automatically, which is why increasing pension contributions is often worth modelling in this band.
UK tax rates and thresholds for 2026/27
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. These are the figures this calculator uses.
Income Tax 2026/27
Income Tax — England, Wales & Northern Ireland
| Band | Taxable 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% |
Income Tax — Scotland
| Band | Taxable 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% |
National Insurance & student loans
National Insurance (Class 1, employees)
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 to £50,270 | 8% |
| Over £50,270 | 2% |
Employers pay a further 15% on earnings above £5,000 a year. Tick "Show employer's National Insurance" to include it.
Student loan repayment thresholds
| Plan | Annual threshold | Rate above threshold |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
Plan 5 covers English students who started their course on or after 1 August 2023; repayments began in April 2026.
Tax and take-home pay for common salaries
Scottish rates →Each page shows the take-home pay, the band-by-band tax on that income, and what the salary costs an employer, for 2026/27:
- £20,000£1,493/mo take-home
- £25,000£1,793/mo take-home
- £30,000£2,093/mo take-home
- £35,000£2,393/mo take-home
- £40,000£2,693/mo take-home
- £45,000£2,993/mo take-home
- £50,000£3,293/mo take-home
- £55,000£3,538/mo take-home
- £60,000£3,780/mo take-home
- £70,000£4,263/mo take-home
- Tax on £72,000£4,360/mo take-home
- £75,000£4,505/mo take-home
- £80,000£4,746/mo take-home
- £100,000£5,713/mo take-home
Living in Scotland? Every salary above is also available with Scottish tax bands, for example £35,000 after tax in Scotland.
UK tax & money guides
Deeper reading on how each part of your take-home pay actually works:
Frequently asked questions
Is this UK take-home pay calculator free to use?
Yes — this calculator is completely free to use, with no sign-up, account, or payment required.
How is UK take-home pay calculated?
Take-home pay is your gross salary minus Income Tax, National Insurance, pension contributions, student loan repayments, and any other deductions you've entered.
Does this calculator cover Scottish Income Tax rates?
Yes — selecting Scotland applies the Scottish starter, basic, intermediate, higher, advanced and top rate bands, which differ from rUK rates.
What tax year does this calculator use?
The 2026/27 tax year, running from 6 April 2026 to 5 April 2027, including the frozen £12,570 Personal Allowance.
Does the calculator include student loan repayments?
Yes — choose Plan 1, Plan 2, Plan 4 (Scotland), Plan 5, or a Postgraduate Loan, and repayments are deducted based on the relevant 2026/27 annual threshold.
How are pension contributions handled?
Pension contributions are assumed to be made via salary sacrifice, reducing your pay for Income Tax, National Insurance, and student loan calculation purposes.
What is the 60% tax trap?
Between £100,000 and £125,140 your Personal Allowance is withdrawn by £1 for every £2 earned, pushing the effective marginal Income Tax rate to 60% — 62% with National Insurance. Your results show your true marginal rate.
Why is my actual payslip slightly different?
Payroll calculates tax cumulatively on each pay date rather than annually, so individual months vary. Your tax code, benefits in kind, a non-salary-sacrifice pension, or other income will also change the result.
Does this calculator save my data?
Your figures are stored only in your own browser so the form is still filled in when you come back. Nothing is sent to a server, and clearing your browser data removes it.
How do I calculate tax and National Insurance on my salary?
Deduct your £12,570 Personal Allowance, apply the Income Tax bands to what's left, then charge National Insurance separately at 8% on earnings between £12,570 and £50,270 and 2% above that. Enter your salary above and the calculator does both at once, or open any salary page for the band-by-band working.
How much National Insurance does an employer pay?
Employers pay Class 1 secondary National Insurance at 15% on each employee's earnings above £5,000 a year, with no upper limit — up from 13.8% above £9,100 before April 2025. The employer's NI calculator works out the full cost of a hire, and all UK employer calculators covers Employment Allowance and the Apprenticeship Levy.
How much is my UK student loan repayment?
9% of everything you earn above your plan's threshold, or 6% for a Postgraduate Loan. Thresholds range from £21,000 to £33,795 depending on the plan. The student loan repayment calculator gives the monthly figure for Plan 1, 2, 4, 5 and Postgraduate Loans.
What's the difference between gross and net pay?
Gross pay is your headline salary before deductions. Net pay — take-home pay — is what actually reaches your bank account after Income Tax, National Insurance and any other deductions.