Enter your yearly salary to see your take-home pay for the 2026/27 tax year (6 April 2026 to 5 April 2027), after Income Tax, employee National Insurance, pension contributions and student loan repayments. Scottish taxpayers can switch to Scottish rates.
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How to use it
- Enter your salary before tax and choose where you pay tax: England, Wales and Northern Ireland share the same rates; Scotland has its own.
- Enter your pension contribution as a percentage of salary.
- Choose your student loan plan, if you have one. Plan 1 is for most students who started before 2012 in England or Wales; Plan 2 from 2012 to July 2023; Plan 5 from August 2023; Plan 4 is Scotland.
2026/27 rates used
| England, Wales and NI | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0–£12,570 | 0% |
| Basic rate | £12,571–£50,270 | 20% |
| Higher rate | £50,271–£125,140 | 40% |
| Additional rate | over £125,140 | 45% |
| Scotland | Income | Rate |
|---|---|---|
| Starter | £12,571–£16,537 | 19% |
| Basic | £16,538–£29,526 | 20% |
| Intermediate | £29,527–£43,662 | 21% |
| Higher | £43,663–£75,000 | 42% |
| Advanced | £75,001–£125,140 | 45% |
| Top | over £125,140 | 48% |
National Insurance (employees, category A): 8% on earnings between £12,570 and £50,270, then 2% above. Student loans: 9% above £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4) or £25,000 (Plan 5); postgraduate loans 6% above £21,000. The Personal Allowance falls by £1 for every £2 of income over £100,000.
Worked examples
| Salary | Income Tax | NI | Take-home a year | A month |
|---|---|---|---|---|
| £35,000 (England) | £4,486.00 | £1,794.40 | £28,719.60 | £2,393.30 |
| £35,000 (Scotland) | £4,501.07 | £1,794.40 | £28,704.53 | £2,392.04 |
| £60,000 (England) | £11,432.00 | £3,210.60 | £45,357.40 | £3,779.78 |
No pension or student loan in these examples. On £35,000 with a 5% pension through a net pay arrangement, take-home is £27,319.60, because the £1,750 contribution reduces taxable pay.
The £100,000 trap
Between £100,000 and £125,140, every extra £2 you earn removes £1 of Personal Allowance. Combined with the 40% rate, that’s an effective 60% tax rate on income in that band (plus 2% NI). At £110,000 the allowance is £7,570 and Income Tax is £33,432. Pension contributions that bring income back under £100,000 restore the allowance.
Frequently asked questions
What is the tax-free Personal Allowance for 2026/27?
£12,570, the same as the previous few years. It reduces for income over £100,000 and is zero at £125,140 or more.
How much National Insurance will I pay?
Employees pay 8% on earnings between £12,570 and £50,270 a year, and 2% above that.
Why is my payslip different?
Your tax code, salary sacrifice, benefits in kind, bonuses or a mid-year start can all change the figures. Check your tax code in your HMRC online account.
Does this include Scottish rates?
Yes. Choose Scotland to use the six Scottish bands. National Insurance is the same across the UK.
Sources
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- Scottish Government: Scottish Income Tax 2026 to 2027
- GOV.UK: Income Tax rates and Personal Allowances
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