UK Take Home Pay
Calculator

Calculate your exact UK net salary after PAYE income tax, National Insurance, pension contributions, and student loan repayments. Includes Scottish, English, Welsh, and Northern Irish tax bands.

✓ 2026/27 PAYE ✓ National Insurance ✓ Pension Contributions ✓ Student Loans (1/2/4/5) ✓ Scotland Tax Bands ✓ Salary Sacrifice
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UK Take Home Pay Calculator
£
Your gross pay before any tax or deductions
Tax bands differ in Scotland
Over State Pension age = no NI
Default 1257L = full Personal Allowance
How often you are paid
Pension Contributions
Salary sacrifice saves Income Tax + NI
% of gross salary (auto-enrol min 5%)
Student Loan (Optional)
9% above threshold
Can apply alongside undergrad
Your Annual Take-Home Pay
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Net Pay by Period
Annual
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Monthly
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4-weekly
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Weekly
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Daily
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5-day week
Hourly
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37.5 hrs/wk
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Where Your Money Goes
— take-home
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Full Tax Breakdown
ItemAnnual Amount
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2026/27 Tax Bands (rUK)

England, Wales & Northern Ireland

RateIncome Range
0%£0 – £12,570
20%£12,571 – £50,270
40%£50,271 – £125,140
45%£125,141 +

Personal Allowance frozen at £12,570 until 2028. Reduced by £1 for every £2 over £100,000.

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🏴󠁧󠁢󠁳󠁣󠁴󠁿
Scotland 2026/27

Scottish income tax bands

RateRange
0%£0 – £12,570
19%£12,571 – £15,397
20%£15,398 – £27,491
21%£27,492 – £43,662
42%£43,663 – £75,000
45%£75,001 – £125,140
48%£125,141 +
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Student Loan Plans
Plan 1
Pre-2012 / NI / Scotland pre-2021. 9% above £24,990
Plan 2
England/Wales 2012–2023. 9% above £28,470
Plan 4
Scotland 2021+. 9% above £31,395
Plan 5
England 2023+. 9% above £25,000 over 40 years
Postgraduate
6% above £21,000 (in addition to plan above)
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How to Calculate Your UK Take-Home Pay 2026/27

UK take-home pay is your gross salary minus PAYE income tax, National Insurance contributions, pension contributions, and any student loan repayments. The calculation is more complex than gross-to-net in many countries because the UK uses a tiered Personal Allowance and progressive bands that interact with NI thresholds and the £100,000 Personal Allowance taper.

Net Pay = Gross Salary − Pension (if salsac) − Income Tax − NI − Student Loan

Income Tax (rUK 2026/27):
£0 on first £12,570 (Personal Allowance)
20% from £12,571 to £50,270
40% from £50,271 to £125,140
45% above £125,140

NI: 0% to £12,570 · 8% to £50,270 · 2% above £50,270

Example: £40,000 (rUK, no pension) → Tax £5,486 + NI £2,194 = £7,680
Take-home: £32,320 (£2,693/month)

2026/27 UK Tax Bands Explained

The 2026/27 UK tax year runs from 6 April 2026 to 5 April 2027. Most thresholds remain frozen at 2025/26 levels under HM Treasury's threshold freeze, which continues until April 2028. This means as wages rise with inflation, more workers move into higher bands ("fiscal drag").

England, Wales & Northern Ireland (rUK)

Scotland

National Insurance — Class 1 Employee 2026/27

National Insurance Class 1 contributions for employees in 2026/27 follow these rates:

The main rate of 8% has been in place since April 2024, reduced from 12% via two cuts in late 2023 and early 2024. Workers above State Pension age do not pay employee NI on their earnings.

UK Take-Home Pay by Salary — 2026/27 Reference (rUK, no pension/student loan)

Gross SalaryIncome TaxNITotal TaxNet AnnualNet Monthly
£25,000£2,486£994£3,480£21,520£1,793
£35,000£4,486£1,794£6,280£28,720£2,393
£45,000£6,486£2,594£9,080£35,920£2,993
£60,000£11,432£3,211£14,643£45,357£3,780
£75,000£17,432£3,511£20,943£54,057£4,505
£100,000£27,432£4,011£31,443£68,557£5,713
£125,000£37,432£4,511£41,943£83,057£6,921
£150,000£53,703£5,011£58,714£91,286£7,607
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Everything You Need to Know About UK Take-Home Pay

💼 Why Tax Codes Matter

Your tax code (most commonly 1257L) tells your employer how much Personal Allowance to give you. The number is your tax-free allowance ÷ 10 (1257 = £12,570). Letters indicate adjustments — L is standard, K means deductions exceed allowances, M is married allowance transferred to you, BR means all income taxed at basic rate (often a second job). Wrong tax codes are common — check yours on your payslip every year.

🎯 The £100,000 Trap

Above £100,000 you lose £1 of Personal Allowance for every £2 earned. Between £100,000 and £125,140 your effective marginal tax rate is 60% (40% income tax + 20% from lost allowance). This creates a steep tax cliff. The most efficient response is increasing pension contributions to bring your "adjusted net income" back below £100,000 — saving 60% on every pound contributed.

💰 Salary Sacrifice Power

Salary sacrifice for pension contributions saves both Income Tax AND National Insurance on the contributed amount. A basic-rate taxpayer saves 28% (20% + 8%); a higher-rate taxpayer saves 42% (40% + 2%). Contributing £5,000/year via salary sacrifice costs a higher-rate taxpayer only £2,900 in lost take-home pay. Most employers also pass on their NI saving (13.8%), making the deal even better.

🏴󠁧󠁢󠁳󠁣󠁴󠁿 Scotland vs rUK Tax Difference

For salaries up to about £27,000, Scottish residents pay slightly less tax than rUK. Above that, Scotland is more expensive due to higher rates. A £75,000 salary in Scotland pays approximately £1,500 more in tax annually than in England. At £150,000+ the gap widens to over £4,000/year. This affects which side of the border you choose to live, especially for remote workers.

🎓 Student Loan Repayments

Student loan repayments are a percentage of income above the plan threshold — not interest payments. Plan 2 borrowers earning £40,000 repay 9% of (£40,000 − £28,470) = £1,038/year. The loan is written off after 30 years (Plan 2) or 40 years (Plan 5). Many borrowers never repay in full. If you have both undergraduate and postgraduate loans, both apply — repaying 15% of income above the postgrad threshold.

📊 Marginal vs Effective Tax Rate

Your marginal tax rate is the rate on your next pound of income. Your effective rate is your total tax divided by total income — always lower because Personal Allowance and lower bands apply to early income. A £60,000 earner in rUK has a marginal rate of 42% (40% tax + 2% NI) but an effective rate of about 28%. Understanding the difference helps you make informed decisions about pension contributions, bonuses, and overtime.

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Frequently Asked Questions

Take-home pay (also called net pay) is the amount you actually receive in your bank account after all deductions are taken from your gross salary. In the UK this includes Income Tax (PAYE), National Insurance contributions (NI Class 1), and any voluntary deductions like pension contributions and student loan repayments. For most UK employees, take-home pay is roughly 65-75% of gross salary.
The Personal Allowance — the amount you can earn before paying any Income Tax — is frozen at £12,570 for 2026/27. The allowance is reduced by £1 for every £2 of adjusted net income above £100,000. By the time you earn £125,140, the Personal Allowance is fully tapered away. The freeze on this threshold was confirmed by HM Treasury for tax years through 2027/28.
For England, Wales, and Northern Ireland in 2026/27: Personal Allowance £0 (up to £12,570), Basic rate 20% (£12,571 to £50,270), Higher rate 40% (£50,271 to £125,140), and Additional rate 45% (above £125,140). Scotland has different bands with rates of 19%, 20%, 21%, 42%, 45%, and 48% (top rate).
Class 1 National Insurance for employees in 2026/27: 0% on earnings up to the Primary Threshold of £12,570 per year (£242 per week). 8% on earnings between £12,570 and £50,270. 2% on all earnings above £50,270. Note: rates were reduced from 12% to 10% in January 2024, then to 8% in April 2024, and remain at 8% in 2026/27.
Pension contributions through salary sacrifice (most workplace pensions) are deducted before Income Tax and National Insurance, providing tax relief at your marginal rate. For example, a £100 monthly pension contribution costs a basic-rate taxpayer only £68 in take-home pay (you save 20% income tax and 8% NI). Higher-rate taxpayers save 40% income tax + 2% NI = 42%, so £100 costs only £58.
The UK has four main student loan plans. Plan 1 (started before 2012): 9% above £24,990, 4.3% interest. Plan 2 (England/Wales 2012-2023): 9% above £28,470. Plan 4 (Scotland): 9% above £31,395. Plan 5 (England 2023+): 9% above £25,000 over 40 years. You can also have a Postgraduate Loan: 6% above £21,000. Multiple plans can apply simultaneously if you have both undergraduate and postgraduate loans.
Salary sacrifice is an arrangement where you exchange part of your gross salary for non-cash benefits. The most common is pension salary sacrifice — you give up part of your salary, your employer pays it directly into your pension, and you save both Income Tax and National Insurance on that amount. Other salary sacrifice options include cycle-to-work, electric car schemes, and childcare vouchers. It is one of the most tax-efficient ways to receive benefits in the UK.
Scotland has its own income tax system with six bands: Starter rate 19% (£12,571-£15,397), Basic rate 20% (£15,398-£27,491), Intermediate rate 21% (£27,492-£43,662), Higher rate 42% (£43,663-£75,000), Advanced rate 45% (£75,001-£125,140), and Top rate 48% (above £125,140). National Insurance is the same UK-wide. Scotland is now the highest-tax part of the UK for high earners.

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