Take-Home Pay Calculator 2026/27
By Omair SaoLast reviewed — rates for the 2026/27 tax year. See how we check our figures.
Enter your annual salary to see exactly what you take home after income tax, National Insurance, student loan repayments, and pension contributions. Supports both England/Wales and Scottish tax bands.
What This Calculator Includes
Enter your gross annual salary and the calculator will deduct all standard UK deductions for 2026/27:
- Income tax (England/Wales bands and Scottish bands)
- Employee National Insurance contributions (Class 1)
- Student loan repayments (Plans 1, 2, 4 and Postgraduate)
- Pension contributions (percentage of gross salary)
- Personal allowance taper for incomes above £100,000
UK Tax Rates for 2026/27
For most UK employees (England and Wales), income tax is charged at 20% on earnings from £12,571 to £50,270, 40% from £50,271 to £125,140, and 45% above that. Scottish residents pay different rates across more bands. National Insurance is charged at 8% on earnings from £12,570 to £50,270, and 2% above. Use our UK tax brackets guide for a full breakdown.
Who this take-home pay calculator is for
- Employees on PAYE who want to know what a salary, pay rise or new job offer is really worth each month after deductions.
- Anyone comparing a job in Scotland with one elsewhere in the UK, because Scottish income tax has six bands and different rates.
- Graduates with a student loan who want to see how Plan 1, 2, 4, 5 or Postgraduate repayments change their net pay.
- People deciding how much to put into a workplace pension, since contributions taken before tax change the bill in a way that is not obvious from a payslip.
- Higher earners between £100,000 and £125,140 who want to see the effect of losing the Personal Allowance.
How the take-home pay calculator works
- 1
Start from your gross annual salary
Enter your salary before any deductions. If you are paid monthly or weekly, multiply up to an annual figure first. The calculator assumes the salary is your only earned income and that you have the standard tax code (1257L in 2026/27).
- 2
Take off pension contributions before tax
If you enter a pension percentage, that amount is deducted from your salary before income tax is worked out, which is how a salary-sacrifice or net-pay arrangement works. National Insurance is still calculated on the full salary, which matches a net-pay scheme; a true salary-sacrifice scheme would also reduce NI, so your real saving may be slightly larger.
- 3
Apply the Personal Allowance and income tax bands
The first £12,570 is tax-free. In England, Wales and Northern Ireland you then pay 20% up to £50,270, 40% up to £125,140 and 45% above that. If your income after pension is over £100,000, the allowance is cut by £1 for every £2 over, disappearing entirely at £125,140. Scotland uses its own starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) bands.
- 4
Add employee National Insurance
Class 1 employee NI is 8% on earnings between £12,570 and £50,270 and 2% on anything above. It is worked out on gross pay, not on pay after pension, and it is the same across the whole UK.
- 5
Add any student loan repayment
Repayments are a percentage of everything you earn above the plan threshold: 9% above £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5, and 6% above £21,000 for a Postgraduate Loan. A postgraduate loan is repaid on top of an undergraduate plan.
- 6
Show what is left
Gross salary minus income tax, NI, student loan and pension is your take-home pay. The calculator shows it per year, per month and per week, along with your effective and marginal tax rates.
Worked examples
£35,000 salary, England, no student loan, no pension
A typical full-time salary with the standard tax code. The whole salary sits within the basic rate band.
| Gross salary | £35,000 |
| Personal Allowance (tax-free) | £12,570 |
| Income tax(£35,000 − £12,570) × 20% | £4,486 |
| Employee National Insurance(£35,000 − £12,570) × 8% | £1,794 |
| Take-home pay per year | £28,720 |
| Take-home pay per month | £2,393 |
Result: About 18% of the salary goes in tax and NI, leaving roughly £2,393 a month.
£35,000 salary with a Plan 2 student loan and 5% pension
The same salary, but with a 5% pension contribution taken before tax and a Plan 2 loan. The pension lowers the income tax bill; the loan repayment is a new deduction.
| Gross salary | £35,000 |
| Pension contribution (5%)Taken before tax, so taxable pay is £33,250 | £1,750 |
| Income tax(£33,250 − £12,570) × 20% | £4,136 |
| Employee National InsuranceStill based on the full £35,000 | £1,794 |
| Plan 2 student loan(£35,000 − £29,385) × 9% | £505 |
| Take-home pay per year | £26,814 |
| Take-home pay per month | £2,235 |
Result: Take-home falls by about £158 a month compared with the first example, but £1,750 has gone into the pension and the income tax bill is £350 lower.
£62,000 salary, England, no loan, no pension
A salary that crosses into the higher rate band. Only the slice above £50,270 is taxed at 40% and NI drops to 2% on that same slice.
| Gross salary | £62,000 |
| Income tax£37,700 × 20% + £11,730 × 40% | £12,232 |
| Employee National Insurance£37,700 × 8% + £11,730 × 2% | £3,251 |
| Take-home pay per year | £46,517 |
| Take-home pay per month | £3,876 |
Result: The marginal rate on the top slice is 42% (40% tax plus 2% NI), but the overall effective rate is still only about 25%.
Figures use the 2026/27 rates and rules described above, are rounded to the nearest pound, and were last checked against GOV.UK on 25 September 2026.
Assumptions and limitations
- You have the standard Personal Allowance of £12,570 and a 1257L tax code. Benefits in kind, Marriage Allowance, underpaid tax from earlier years or a K code will change the result.
- The salary entered is your only earned income. Savings interest, dividends, rental income and a second job are not included.
- Pension contributions are treated as taken from pay before income tax (net-pay or salary-sacrifice style). Relief-at-source schemes take contributions from net pay and add 20% relief inside the pension instead, so a payslip may look different.
- Student loan repayments are calculated on annual salary. Employers actually work them out each pay period, so someone with a bonus or irregular pay can repay a little more or less across the year.
- National Insurance is calculated annually. Directors are assessed annually anyway, but ordinary employees are assessed each pay period, which can produce small differences if pay varies month to month.
- Rates and thresholds are those in force for the 2026/27 tax year (6 April 2026 to 5 April 2027). The Personal Allowance and the main thresholds are frozen until April 2031.
Official sources
The figures used by this calculator come from the following official pages. Read how we check our figures.
- Income Tax rates and Personal Allowances — GOV.UK — Personal Allowance, rUK bands and the £100,000 taper
- Scottish Income Tax 2026/27 — GOV.UK — Scottish bands and rates
- National Insurance rates and categories — GOV.UK — Class 1 employee rates and thresholds
- Repaying your student loan: what you pay — GOV.UK — Plan thresholds and repayment rates
- Tax on your private pension contributions — GOV.UK — How pension tax relief works
Further reading on IncomeFix
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Frequently Asked Questions
How is take-home pay calculated?
Your take-home pay is your gross salary minus income tax, National Insurance contributions, student loan repayments, and pension contributions. Our calculator uses the official HMRC rates for the 2026/27 tax year.
What is the personal allowance for 2026/27?
The personal allowance is £12,570 — the amount you can earn before paying income tax. It is tapered by £1 for every £2 earned above £100,000, disappearing entirely at £125,140.
Does Scotland have different tax rates?
Yes. Scotland has its own income tax bands: starter rate 19%, basic rate 20%, intermediate rate 21%, higher rate 42%, advanced rate 45%, and top rate 48%. Our calculator supports both Scottish and rUK (England, Wales, Northern Ireland) tax bands.
What is the National Insurance rate for 2026/27?
Employee National Insurance is charged at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Employer NI is charged at 15% on salary above £5,000 per employee per year (from April 2025).
How does a pension affect my take-home pay?
Pension contributions made through salary sacrifice reduce your gross pay before tax is calculated, saving both income tax and National Insurance. A 5% pension contribution on a £40,000 salary saves approximately £550 per year. Standard contributions from net pay receive tax relief added to your pension but do not reduce NI.
What is the difference between student loan Plan 1 and Plan 2?
For 2026/27, Plan 1 (pre-2012 university entry) repayments are 9% of earnings above £26,900. Plan 2 (England and Wales, 2012 to 2023 starters) is 9% above £29,385. Plan 4 (Scottish students) is 9% above £33,795, and Plan 5 (England, courses from August 2023) is 9% above £25,000. Postgraduate Loan repayments are 6% above £21,000 and stack on top of an undergraduate plan.