UK Salary & Take-Home Pay Calculator 2026/27
For 2026/27 the UK Personal Allowance is £12,570. England, Wales and Northern Ireland pay 20% tax up to £50,270, 40% up to £125,140, and 45% above that. Scotland has six bands from 19% to 48%. Employee National Insurance is 8% between £12,570 and £50,270, and 2% above £50,270 — the same across the whole UK. A £35,000 salary in England gives £28,719.60 take-home pay a year — £2,393.31 a month.
Rates verified against gov.uk and gov.scot on 2026-09-23. See Sources below.
Your take-home pay
- Gross pay
- £2,916.67
- Personal Allowance
- £1,047.50
- Income Tax
- − £373.83
- National Insurance
- − £149.53
- Take-home£2,393.31
- Income Tax£373.83
- National Insurance£149.53
Estimate for a standard tax code. Real payroll calculates NI and student loans per pay period, so payslips can differ by a few pounds. Not financial advice. Compare job offers by take-home pay with Atlas →
Your pay
Weeks per year: 52
Contractor on a day rate? Choose Daily. This works out PAYE / umbrella (inside IR35) pay. Limited-company (outside IR35) contractors pay tax differently, and that isn't covered here.
Your tax breakdown
| Yearly | Monthly | Weekly | Daily | Hourly | |
|---|---|---|---|---|---|
| Gross pay | £35,000.00 | £2,916.67 | £673.08 | £134.62 | £17.95 |
| Personal Allowance (tax-free) | £12,570.00 | £1,047.50 | £241.73 | £48.35 | £6.45 |
| Taxable income | £22,430.00 | £1,869.17 | £431.35 | £86.27 | £11.50 |
| Basic rate (20%) | £4,486.00 | £373.83 | £86.27 | £17.25 | £2.30 |
| Total Income Tax | − £4,486.00 | − £373.83 | − £86.27 | − £17.25 | − £2.30 |
| National Insurance | − £1,794.40 | − £149.53 | − £34.51 | − £6.90 | − £0.92 |
| Total deductions | − £6,280.40 | − £523.36 | − £120.78 | − £24.15 | − £3.22 |
| Take-home pay | £28,719.60 | £2,393.31 | £552.30 | £110.47 | £14.73 |
Annual Income Tax band breakdown
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See how a second job offer compares by real take-home pay, not just headline salary — enter a second annual gross salary above.
Income Tax bands 2026/27
England, Wales & Northern Ireland
| 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% |
Wales currently mirrors England/NI rates — HMRC publishes a single, numerically identical table.
Student loan thresholds (UK-wide)
| Plan 1 | £26,900/yr | 9% |
| Plan 2 | £29,385/yr | 9% |
| Plan 4 (Scotland) | £33,795/yr | 9% |
| Plan 5 | £25,000/yr | 9% |
| Postgraduate Loan | £21,000/yr | 6% |
Scotland
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571–£16,537 | 19% |
| Basic rate | £16,538–£29,526 | 20% |
| Intermediate rate | £29,527–£43,662 | 21% |
| Higher rate | £43,663–£75,000 | 42% |
| Advanced rate | £75,001–£125,140 | 45% |
| Top rate | Over £125,140 | 48% |
National Insurance (UK-wide)
| Below £12,570 | 0% |
| £12,570 – £50,270 | 8% |
| Above £50,270 | 2% |
The gross salary ranges above assume the standard £12,570 Personal Allowance — the band limits themselves are on taxable income, not gross pay. The Personal Allowance tapers by £1 for every £2 earned over £100,000 and reaches £0 at £125,140, which shifts where each band actually falls for higher earners — see the 60% tax trap FAQ below.
How your take-home pay is calculated
- Convert your salary to an annual figure (hourly × hours/week × 52, daily × days/week × 52, weekly × 52, monthly × 12).
- Apply the £12,570 Personal Allowance — tapered by £1 per £2 of adjusted net income over £100,000, reaching £0 at £125,140.
- Apply Income Tax bands (three in rUK, six in Scotland) to what's left.
- Apply employee National Insurance (8% then 2%) to earnings above £12,570 — unless you're over State Pension age.
- Deduct any student loan repayments, calculated on the same NI-able earnings.
- Deduct your pension contribution — the amount and its tax treatment depend on the contribution type.
Take-home pay for common UK salaries
No pension, no student loan, standard tax code (1257L / S1257L). Computed by the same engine as the calculator above — click any salary to load it in there.
| Gross salary | rUK take-home (yr) | rUK take-home (mo) | Scotland take-home (yr) | Scotland take-home (mo) |
|---|---|---|---|---|
| £20,000 | £17,919.60 | £1,493.31 | £17,959.27 | £1,496.61 |
| £25,000 | £21,519.60 | £1,793.29 | £21,559.27 | £1,796.60 |
| £28,000 | £23,679.60 | £1,973.29 | £23,719.27 | £1,976.60 |
| £30,000 | £25,119.60 | £2,093.30 | £25,154.53 | £2,096.21 |
| £35,000 | £28,719.60 | £2,393.31 | £28,704.53 | £2,392.05 |
| £40,000 | £32,319.60 | £2,693.29 | £32,254.53 | £2,687.87 |
| £45,000 | £35,919.60 | £2,993.30 | £35,523.55 | £2,960.30 |
| £50,000 | £39,519.60 | £3,293.31 | £38,023.55 | £3,168.64 |
| £60,000 | £45,357.40 | £3,779.78 | £43,607.35 | £3,633.95 |
| £70,000 | £51,157.40 | £4,263.11 | £49,207.35 | £4,100.61 |
| £80,000 | £56,957.40 | £4,746.46 | £54,657.35 | £4,554.79 |
| £100,000 | £68,557.40 | £5,713.11 | £65,257.35 | £5,438.11 |
| £125,000 | £78,057.40 | £6,504.79 | £72,882.35 | £6,073.54 |
Frequently asked questions
How much tax will I pay on my salary in the UK in 2026/27?
It depends on your income and region. For 2026/27 the first £12,570 you earn is tax-free (the Personal Allowance). In England, Wales and Northern Ireland you then pay 20% up to £50,270, 40% up to £125,140, and 45% above that. Scotland has six bands running from 19% to 48%. Use the calculator above to see your exact figure.
What is my take-home pay after tax and National Insurance?
Take-home pay is your gross salary minus Income Tax, employee National Insurance, and any pension or student loan deductions. Enter your salary in the calculator above and it recalculates instantly — no submit button needed.
How much is £30,000 (or £40k, £50k) after tax in the UK?
Based on 2026/27 rates with no pension or student loan: £30,000 gives £25,120 take-home a year (£2,093/month). £40,000 gives £32,320 a year. £50,000 gives £39,520 a year. See the full table below for more salary bands, including Scotland.
What percentage of my salary goes to tax and NI?
This is your effective tax rate — total Income Tax and National Insurance divided by your gross pay. It rises as you earn more, because higher bands of income are taxed at higher rates. The calculator above shows your effective rate alongside your marginal rate (the rate on your next £1).
How does Scottish income tax differ from the rest of the UK?
Scotland sets its own Income Tax bands under devolved powers: six bands from 19% (starter) to 48% (top), compared with three bands (20%/40%/45%) in England, Wales and Northern Ireland. The Personal Allowance, National Insurance rates and student loan thresholds are UK-wide and identical in Scotland.
What is the UK personal allowance for 2026/27?
£12,570 — the amount you can earn before paying any Income Tax, for both rUK and Scotland. It tapers by £1 for every £2 of adjusted net income over £100,000, reaching £0 at £125,140.
How much National Insurance do I pay in 2026/27?
Employee Class 1 National Insurance is 0% up to £12,570, 8% between £12,570 and £50,270, and 2% above £50,270. These thresholds are the same across the whole UK. You stop paying employee NI once you reach State Pension age.
What's the difference between gross and net salary?
Gross salary is what your employer pays before any deductions. Net (take-home) salary is what actually lands in your bank account after Income Tax, National Insurance, and any pension or student loan deductions.
How is take-home pay calculated step by step?
1) Convert your salary to an annual figure. 2) Apply your Personal Allowance (tapered above £100,000) to get taxable income. 3) Apply Income Tax bands to the taxable amount. 4) Apply National Insurance to earnings above the Primary Threshold. 5) Deduct any student loan repayments. 6) Deduct your pension contribution. What's left is your take-home pay.
How much will my pension contribution reduce my take-home pay?
It depends on the type. Salary sacrifice reduces both your taxable pay and your NI-able pay, so it's the most tax-efficient. A net-pay arrangement reduces taxable pay but not NI-able pay. Relief-at-source is deducted from your net (after-tax) pay, then topped up automatically with 20% basic-rate relief — higher and additional-rate taxpayers can claim the rest back separately. Try all three in the calculator above to compare.
Are student loan repayments taken before or after tax, and which plan do I have?
Student loan repayments are calculated on your NI-able earnings (the same base as National Insurance), not your after-tax pay, and not reduced by a net-pay or relief-at-source pension contribution. Which plan you're on depends on when and where you started your course — check your Student Finance account if you're unsure. If you hold more than one undergraduate plan, only the one with the lowest threshold is charged; a Postgraduate Loan is charged separately, on top.
What tax band am I in for 2026/27?
In England, Wales and NI: basic rate (20%) from £12,571–£50,270, higher rate (40%) from £50,271–£125,140, additional rate (45%) above £125,140. In Scotland: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) — see the full band tables below.
What is the 60% tax trap between £100,000 and £125,140?
Between £100,000 and £125,140 of adjusted net income, you lose £1 of Personal Allowance for every £2 you earn — on top of paying 40% higher-rate tax (45% in Scotland) and 2% National Insurance on that income. The combined effect is a marginal rate of around 62% in England, Wales and NI, and around 69.5% in Scotland, on that slice of income — higher than the top rate band itself.
Do I pay less National Insurance in Scotland?
No. National Insurance thresholds and rates are set UK-wide and are identical in Scotland — only Income Tax bands differ. Student loan thresholds are also UK-wide.
Last updated: 2026-09-23 — every rate on this page was checked directly against HMRC and Revenue Scotland's own published pages on that date.
Sources: gov.uk/income-tax-rates, gov.uk rates & thresholds for employers 2026-27, gov.scot Scottish Income Tax 2026-27, gov.uk student loan repayment.
This calculator gives an estimate for a standard tax code. Real payroll calculates Income Tax, National Insurance and student loans per pay period, so your actual payslip can differ by a few pounds. It does not cover K-codes, Class 2/4 self-employed National Insurance, bonus or overtime pay, or Marriage Allowance. This is not financial advice.
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