Take Home Pay Calculator 2026/27 — UK Salary After Tax
Enter your annual gross salary to see your exact net take-home — monthly, weekly, and annually — after income tax, National Insurance, student loan repayments, and pension contributions. Updated for 2026/27 thresholds.
How income tax and National Insurance reduce your salary
Your gross salary is the figure your employer pays before any deductions. HMRC takes income tax and employee National Insurance before the money reaches your bank account via the PAYE (Pay As You Earn) system. In 2026/27 the personal allowance remains frozen at £12,570 — meaning you pay no income tax on the first £12,570 of earnings. Above that, you pay 20% up to £50,270, then 40% up to £125,140, and 45% above £125,140. If your income exceeds £100,000, your personal allowance is gradually withdrawn — at £125,140 it reaches zero, creating an effective 60% marginal rate on earnings between £100,000 and £125,140.
Employee National Insurance adds a further deduction: 8% on earnings between £12,570 and £50,270, dropping to just 2% above £50,270. This quirk means NI becomes a proportionally smaller burden at higher salaries, unlike income tax which continues rising. At £50,000, the combined income tax and NI rate is around 32%. At £80,000, the combined marginal rate on the slice above £50,270 is 42% (40% income tax + 2% NI).
Fiscal drag: frozen thresholds are a stealth tax rise
The personal allowance and all income tax thresholds have been frozen since 2021/22 and remain frozen through to April 2028. With average earnings growing, more people are being pulled into higher tax bands each year — a phenomenon known as fiscal drag. In practical terms, a salary of £50,000 in 2026/27 is worth considerably less in real terms than it was in 2021, yet the tax bill has grown. The take-home pay calculator helps you see exactly how much of each pay rise you actually keep after HMRC takes its share.
Your salary details
Tax year 2026/27 · England / Wales / Northern Ireland rates
Full breakdown
Personal allowance: £12,570
Estimates only. Does not include employer NI, benefits in kind, or council tax. Pension contributions shown as salary sacrifice (tax and NI relief applied). Consult a qualified adviser for personal tax planning.
How this calculator works
- Income tax
- Personal allowance £12,570. Basic rate 20% on £12,571–£50,270. Higher rate 40% on £50,271–£125,140. Additional rate 45% above £125,140. Personal allowance tapers by £1 for every £2 of income over £100,000.
- National Insurance
- Employee NI at 8% on earnings between £12,570 (primary threshold) and £50,270 (upper earnings limit). 2% on earnings above £50,270.
- Student loan repayments
- Plan 1: 9% above £24,990. Plan 2: 9% above £27,295. Plan 4 (Scotland): 9% above £31,395. Plan 5 (from Aug 2023): 9% above £25,000. Repayments shown pre-tax for clarity.
- Pension (salary sacrifice)
- Pension contributions modelled as salary sacrifice — the contribution is deducted before tax and NI are calculated, giving full income tax and NI relief on the contribution.
Frequently asked questions
How is income tax calculated on my salary?›
Income tax is calculated on earnings above the personal allowance (£12,570 in 2026/27). You pay 20% on income between £12,571 and £50,270, 40% on income between £50,271 and £125,140, and 45% above £125,140. If your income exceeds £100,000, your personal allowance is reduced by £1 for every £2 of income over £100,000.
Why does National Insurance decrease above £50,270?›
Employee NI has two rates: 8% on earnings between £12,570 and £50,270 (the upper earnings limit), and only 2% on earnings above £50,270. This makes NI regressive at higher salaries compared to income tax, which is why many higher earners find their effective total deduction rate plateaus.
What is the tax-free personal allowance for 2026/27?›
The personal allowance remains £12,570 for 2026/27 (it has been frozen since 2021/22). If your income exceeds £100,000, the allowance tapers — you lose £1 of allowance for every £2 over £100,000. At £125,140 or above, the personal allowance is nil.
How does salary sacrifice pension reduce my tax?›
Salary sacrifice is an arrangement where your employer reduces your salary by your pension contribution amount and pays that sum directly into your pension. Because the contribution never appears as your earnings, you pay no income tax and no National Insurance on it — giving immediate tax relief at your marginal rate plus NI savings.
Does this calculator cover Scotland?›
Scottish taxpayers pay different income tax rates (five bands instead of three) set by the Scottish Parliament. This calculator uses England, Wales, and Northern Ireland rates. For Scotland, the bands are: Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%.
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