See your exact take-home pay after income tax, National Insurance, pension and student loan.
| Gross Salary | — |
| Income Tax | — |
| National Insurance | — |
| Take-Home Pay | — |
Effective tax rate (income tax + NI): —
This calculator uses HMRC's 2026/27 rates to calculate your take-home pay from gross salary. It applies income tax bands, National Insurance contributions, salary sacrifice pension relief, and student loan repayments in the correct order.
You pay no income tax on the first £12,570 (your personal allowance). Above that, tax is charged in bands — not on your entire salary. The basic rate (20%) applies on earnings from £12,571 to £50,270. The higher rate (40%) applies on earnings from £50,271 to £125,140. Only earnings above £125,140 are taxed at the additional rate of 45%.
If your salary exceeds £100,000, your personal allowance is tapered — losing £1 for every £2 earned over £100,000. This creates an effective 60% marginal rate between £100,000 and £125,140.
Employees pay 8% NI on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. There is no NI on earnings below £12,570. Unlike income tax, NI is not affected by the personal allowance taper.
If you contribute to a pension via salary sacrifice, your gross salary is reduced before tax and NI are calculated — saving both income tax (at your marginal rate) and National Insurance. A basic-rate taxpayer saves £28 per £100 contributed; a higher-rate taxpayer saves £42 per £100.
Repayments are calculated as a percentage of earnings above the threshold for your plan. Plan 1 and Plan 2 repayments are 9% above the relevant threshold. Postgraduate repayments are 6% above £21,000. Repayments are deducted after income tax and NI.
The UK salary calculator applies 2026/27 income tax bands (Personal Allowance £12,570, basic rate 20% to £50,270, higher rate 40% to £125,140, additional rate 45% above £125,140) plus National Insurance (8% on £12,570-£50,270, 2% above £50,270) to convert your gross salary to take-home pay. The calculation handles the Personal Allowance taper above £100,000 (£1 of PA removed for every £2 of income, fully eliminated at £125,140) and the standard UK-wide NI thresholds.
For most salaried employees, the calculator's headline take-home number assumes no pension contributions, no student loan, no Scottish-resident status, no benefits in kind, and no other reliefs. Add pension contributions and your take-home drops by the gross sacrifice amount but your taxable income shrinks by the same — so a £200/month workplace pension contribution at the basic-rate band costs you about £144/month net (28p saved per pound contributed in tax and NI). Higher-rate taxpayers save 42p per pound, and £100k-zone taxpayers save up to 62p per pound thanks to Personal Allowance restoration.
Student loan repayments are taken at source via PAYE: Plan 1 at 9% above £24,990 (2026/27), Plan 2 at 9% above £27,295, Plan 4 (Scotland) at 9% above £31,395, Plan 5 (post-September 2023) at 9% above £25,000, and the postgraduate loan at 6% above £21,000. You can have multiple plans simultaneously — each running its own threshold and rate.
Scottish income tax bands differ: Starter 19% (£12,570-£15,397), Basic 20% (£15,398-£27,491), Intermediate 21% (£27,492-£43,662), Higher 42% (£43,663-£75,000), Advanced 45% (£75,001-£125,140), Top 48% (£125,141+). Scottish residents pay the same UK-wide NI rates. The calculator switches to Scottish bands when you toggle the Scotland option, automatically recalculating tax bracket-by-bracket rather than applying a single rate across your salary.