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UK Salary Calculator 2026/27

See your exact take-home pay after income tax, National Insurance and pension. Works for Scotland, salary sacrifice and all student loan plans.

Updated April 2026 2026/27 tax rates — personal allowance frozen at £12,570

How much do you take home after tax in the UK? Key figures for 2026/27

In 2026/27 the personal allowance is £12,570 — you pay no income tax on earnings below this. Above that, you pay 20% basic rate up to £50,270, then 40% higher rate up to £125,140, then 45% above that. National Insurance is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. As a quick guide: a £30,000 salary gives approximately £2,093/month take-home. A £50,000 salary gives approximately £3,297/month. A £60,000 salary gives approximately £3,789/month. A £70,000 salary gives approximately £4,225/month. Scottish taxpayers pay different rates across six bands starting at 19%. Salary sacrifice pension contributions reduce both tax and NI, making them more efficient than standard pension contributions.

£12,570
Personal allowance 2026/27
£50,270
Higher rate threshold
20–45%
Income tax range
8% / 2%
NI rates (below/above £50,270)
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Take-Home Pay Calculator

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What does this mean?
Scroll down for a full explanation of your result ↓
Quick Lookup — Common Salaries 2026/27
Gross salary Income tax NI Monthly net Annual net
£20,000£1,486£596£1,493£17,918
£25,000£2,486£996£1,793£21,518
£30,000£3,486£1,394£2,093£25,120
£35,000£4,486£1,794£2,393£28,720
£40,000£5,486£2,194£2,693£32,320
£45,000£6,486£2,594£2,993£35,920
£50,000£7,486£2,948£3,297£39,566
£55,000£9,432£3,094£3,540£42,474
£60,000£11,432£3,094£3,789£45,474
£70,000£15,432£3,094£4,289£51,474
£80,000£19,432£3,094£4,789£57,474
£100,000£27,432£3,094£5,789£69,474

Figures assume standard 1257L tax code, no pension, no student loan, England/Wales/NI. Use the calculator above for your specific situation.

2026/27 Tax Bands — England/Wales/NI
£0 – £12,5700% (Personal Allowance)
£12,571 – £50,27020% Basic Rate
£50,271 – £125,14040% Higher Rate
£100k – £125,140⚠ 60% effective rate*
Above £125,14045% Additional Rate

*Personal allowance withdrawal creates a 60% marginal rate in this range.

Scottish Tax Bands 2026/27
£0 – £12,5700%
£12,571 – £14,87619% Starter
£14,877 – £26,56120% Basic
£26,562 – £43,66221% Intermediate
£43,663 – £75,00042% Higher
£75,001 – £125,14045% Advanced
Above £125,14048% Top
Student Loan Thresholds 2026/27
Plan 1£26,900 — 9%
Plan 2£29,385 — 9%
Plan 4 (Scotland)£33,795 — 9%
Plan 5£25,000 — 9%
Postgrad£21,000 — 6%

Repayments are 9% (6% postgrad) of income above the threshold, deducted via PAYE alongside tax and NI.

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How UK income tax and take-home pay work

Most people know their gross salary but not how the deductions are actually calculated. Here's a plain explanation of how PAYE works, what each deduction covers, and the key things that affect your take-home figure.

PAYE (Pay As You Earn) is HMRC's system for collecting income tax and National Insurance directly from your salary before it reaches you. Your employer calculates the deductions each pay period and sends them to HMRC on your behalf.

Step 1 — Personal Allowance

The first £12,570 of your salary is tax-free. Income tax only starts on earnings above this threshold. Your tax code (usually 1257L) tells your employer what your personal allowance is.

Step 2 — Tax bands apply

The remaining taxable income is taxed in bands: 20% on the first £37,700 above your allowance, then 40% on anything above £50,270, and 45% above £125,140.

Worked example — £45,000 salary, standard 1257L, no pension, England
Gross salary£45,000
Personal allowance (untaxed)−£12,570
Taxable income£32,430
Income tax at 20%−£6,486
National Insurance (8% on £32,430)−£2,594
Annual take-home£35,920

NI is calculated separately on the same threshold — you pay 8% on earnings between £12,570 and £50,270, and 2% on anything above that. NI isn't affected by your tax code.

Both get pension contributions into your pot — but they work differently and one is almost always more efficient.

Salary Sacrifice

Your gross salary is reduced before tax and NI are calculated. You save income tax AND National Insurance (8%) on the contribution. Most efficient option — especially for basic-rate taxpayers where the NI saving is proportionally large.

Relief at Source

You pay pension contributions from net pay. The pension provider claims 20% basic-rate tax relief from HMRC automatically. Higher-rate taxpayers must claim the extra 20% via Self Assessment — many don't. No NI saving.

£40,000 salary, 5% pension (£2,000) — comparing types
Salary Sacrifice — NI saved£160
Salary Sacrifice — income tax saved£400
Total saving — salary sacrifice£560/yr
Relief at Source — tax saving only£400/yr
Advantage of salary sacrifice£160/yr extra

If your employer offers salary sacrifice, use it. The only exception: salary sacrifice can affect mortgage affordability assessments (lenders look at contractual salary), and it reduces the income used for statutory maternity/paternity pay calculations. Worth being aware of if either applies.

Between £100,000 and £125,140, HMRC withdraws your personal allowance — £1 of allowance for every £2 earned above £100,000. This creates an effective marginal tax rate of 60%: 40% higher-rate income tax plus an extra 20% on income that is no longer covered by the shrinking personal allowance.

The £100k trap in numbers — earning £110,000
Income above £100,000£10,000
Personal allowance withdrawn (÷2)£5,000 removed
Tax on £10,000 at 40%−£4,000
Tax on £5,000 (lost allowance) at 40%−£2,000
Effective tax on that £10,00060%

The fix: Pension contributions via salary sacrifice reduce your adjusted net income. Contributing enough to bring your adjusted income below £100,000 restores the full personal allowance — saving thousands in tax. On a £110,000 salary, a £10,000 pension contribution can save around £6,000 in additional tax.

How much is £30,000 after tax in the UK?
On £30,000 with a standard 1257L tax code, no pension and no student loan, you pay £3,486 income tax and £1,394 NI. Take-home is approximately £25,120 per year — £2,093 per month.
How much is £50,000 after tax in the UK?
On £50,000, you pay £7,486 income tax and £2,948 NI. Take-home is approximately £39,566 per year — £3,297 per month. £50,000 sits just below the higher-rate threshold of £50,270, so you remain a basic-rate taxpayer on all income above the personal allowance.
What is the standard tax code in the UK?
The standard tax code for 2026/27 is 1257L, which represents a personal allowance of £12,570 (the number times 10). If your code is different — BR, D0, W1, K-code — your tax situation is non-standard. BR means all income is taxed at 20% with no personal allowance, typically because HMRC thinks you have another job using the allowance. Check your payslip and contact HMRC if your code looks wrong.
Does my pension contribution reduce my tax bill?
Yes. Both salary sacrifice and relief at source pension contributions reduce your income tax. Salary sacrifice also reduces your NI bill, making it more efficient. Higher-rate taxpayers using relief at source get 20% relief automatically but must claim the additional 20% (or 25% for Scottish higher-rate) via Self Assessment — it's not given automatically.
Do I pay tax on redundancy pay?
The first £30,000 of a genuine redundancy payment is tax-free. Any amount above £30,000 is taxed as income in the year it's received, at your marginal rate. NI is not charged on redundancy payments. Payments in lieu of notice (PILON) are fully taxable.
What happens if I work two jobs — how is tax calculated?
Your personal allowance is usually applied against your primary job (the highest paying one). The second job is typically given a BR tax code — meaning all income from it is taxed at 20% with no personal allowance. If your total income from both jobs takes you into the higher-rate band, HMRC should adjust your codes accordingly. Check your codes each tax year.