UK take-home pay calculator, 2026-27

Income Tax

The Personal Allowance is £12,570. In England, Wales and Northern Ireland the next £37,700 of taxable income is taxed at 20%, income up to £125,140 of taxable income at 40%, and the rest at 45%. In Scotland the rates are 19% (starter), 20% (basic), 21% (intermediate), 42% (higher), 45% (advanced), 48% (top). Over £100,000 the allowance is reduced by half the excess and the remainder is rounded up to a whole pound (Income Tax Act 2007 s 35). See why that gives an effective 60% rate.

National Insurance

Employee Class 1, category A: 8% on earnings between £12,570 and £50,270 a year, 2% above (Social Security Contributions and Benefits Act 1992 s 8, thresholds from GOV.UK). It is the same in Scotland, and a pension contribution does not reduce it here.

Student loans

9% of earnings above £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4), £25,000 (Plan 5), rounded down to a whole pound. The Postgraduate Loan is 6% above £21,000 and is taken as well as a Plan repayment.

Pension

With a net pay arrangement the contribution comes off before Income Tax. With relief at source it comes off after tax, the provider adds 20%, and the basic rate band is extended by the gross contribution; any further higher-rate relief is shown as claimed. The percentage is applied to the whole salary.

Not included

Salary sacrifice, benefits in kind, tax code changes, Marriage Allowance, savings and dividend income, Gift Aid, the High Income Child Benefit Charge, National Insurance categories other than A, and bonuses taxed separately. Monthly and weekly results are the yearly result divided evenly.

Worked examples: UK take-home pay in 2026-27, step by step.