UK Take-Home Pay Calculator 2026/27

For the 2026/27 tax year (6 April 2026 to 5 April 2027), the tax-free Personal Allowance stays frozen at £12,570. If your adjusted net income exceeds £100,000, this allowance is reduced by £1 for every £2 earned above that threshold, disappearing entirely at £125,140 — which is why very high earners effectively pay a 60% marginal rate in that band. Above the Personal Allowance, England, Wales and Northern Ireland apply a 20% basic rate up to £50,270, a 40% higher rate up to £125,140, and a 45% additional rate beyond that. Scotland sets its own bands for 2026/27: 19% starter rate to £16,537, 20% basic to £29,526, 21% intermediate to £43,662, 42% higher to £75,000, 45% advanced to £125,140 and 48% above.

National Insurance is calculated separately: employees pay nothing on the first £12,570, 8% on earnings between £12,570 and £50,270, and 2% on anything above that. Unlike Income Tax, NI doesn't have a Personal Allowance taper — it's a flat threshold system. Workplace pension contributions made via salary sacrifice reduce both your taxable income and your NI-able earnings, which is why increasing pension contributions can meaningfully boost your take-home pay relative to the amount saved, especially if it also protects your Personal Allowance from the £100,000 taper.

Student loans are repaid through PAYE at 9% of earnings above your plan's threshold (£26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5), plus 6% above £21,000 for a Postgraduate Loan. This calculator assumes a standard 1257L tax code with no benefits-in-kind.