What this tool does and when to use it
This calculator turns a UK salary into take home pay for the 2026/27 tax year: income tax, National Insurance, workplace pension and student loan, per year, month and week, with Scottish bands if you live in Scotland. Use it to check a job offer or a pay rise, to see what moving above £50,270 or £100,000 really costs you, or to compare a net pay pension with salary sacrifice.
How to work out your UK take home pay
- Enter your salary. Type your gross yearly salary before tax.
- Choose where you live. England, Wales or Northern Ireland, or Scotland, which has its own income tax bands.
- Add pension and student loan. Enter your pension percentage and whether it is net pay or salary sacrifice, then pick your student loan plan if you have one.
- Read your take home pay. See your pay per month, week and year, with income tax, National Insurance, pension and student loan broken out.
How your UK salary is taxed in 2026/27
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Most people get a tax free personal allowance of £12,570. Income above that is taxed in bands, and National Insurance is charged separately on your earnings. If you have a workplace pension or a student loan, those come out of your pay too.
Income tax bands: England, Wales and 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% |
Scottish income tax bands 2026/27
| Band | Income (with full allowance) | Rate |
|---|---|---|
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
National Insurance and the £100,000 taper
Employees pay Class 1 National Insurance of 8 percent on earnings between £12,570 and £50,270 a year, and 2 percent above that. The rates are the same across the UK. Above £100,000 of income, your personal allowance shrinks by £1 for every £2 you earn, until it disappears at £125,140. That creates an effective 60 percent tax rate in that band, which is why many people in it pay extra into their pension.
Salary after tax table, 2026/27
Real results from this calculator with no pension and no student loan, tax code 1257L. The last two columns are the same salary in Scotland.
| Salary | Income tax | National Insurance | Take home a year | Take home a month | Scotland a year | Scotland a month |
|---|---|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | £21,559 | £1,797 |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 | £25,155 | £2,096 |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | £28,705 | £2,392 |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 | £32,255 | £2,688 |
| £45,000 | £6,486 | £2,594 | £35,920 | £2,993 | £35,524 | £2,960 |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | £38,024 | £3,169 |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 | £43,607 | £3,634 |
| £70,000 | £15,432 | £3,411 | £51,157 | £4,263 | £49,207 | £4,101 |
| £80,000 | £19,432 | £3,611 | £56,957 | £4,746 | £54,657 | £4,555 |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 | £65,257 | £5,438 |
Income tax and National Insurance columns are for England, Wales and Northern Ireland. National Insurance is the same in Scotland; only income tax changes. Above £50,000 the gap grows quickly: on £100,000 a Scottish taxpayer takes home £3,300 a year less.
Worked example: £40,000 with a 5 percent pension
On £40,000 in England with a 5 percent workplace pension (net pay), the pension takes £2,000 before tax. Income tax is 20 percent of £40,000 minus £2,000 minus the £12,570 personal allowance, which is £5,086. National Insurance is 8 percent of £40,000 minus £12,570, which is £2,194. Take home is £30,720 a year, or £2,560 a month.
- Same salary in Scotland: income tax rises to £5,131, so take home is £30,675 (£2,556 a month).
- With a Plan 2 student loan: £955 a year is repaid, so take home is £29,764 (£2,480 a month).
- Pension by salary sacrifice instead: National Insurance falls to £2,034, so take home rises to £30,880, £160 a year more for the same pension.
Student loan repayments 2026/27
| Plan | Annual threshold | Rate on income above it |
|---|---|---|
| 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% |
Compare what the same salary is worth abroad with our US, Germany and Canada calculators.
Sources: GOV.UK income tax rates and allowances; GOV.UK rates and thresholds for employers 2026 to 2027; Scottish Government income tax rates and bands 2026 to 2027.
