See your exact take-home pay after income tax, National Insurance, pension and student loan.
The rates used here. See the tax bands, allowance and National Insurance rates behind every figure here, each with its official source and the date UKCalc last checked it, on the 2026/27 rates and thresholds UKCalc uses.
Budget 2026, 28 October 2026. Changes to tax bands, allowances or National Insurance are checked against the official HM Treasury and HMRC documents before this calculator is updated. Follow them on UKCalc’s Budget 2026 hub, and see take-home pay at 14 salaries before and after on the Budget 2026 take-home pay table.
| 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 a 60% marginal Income Tax 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 of salary sacrifice. In the Personal Allowance taper the saving is larger, because the sacrifice also restores allowance: 62p per pound between £100,000 and £125,140. Those combined figures add Income Tax and employee National Insurance together and are UKCalc calculations, not published HMRC bands.
Student loan repayments are taken at source via PAYE: Plan 1 at 9% above £26,900 (2026/27), Plan 2 at 9% above £29,385 (2026/27), Plan 4 (Scotland) at 9% above £33,795, 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% (£12,571-£16,537), Basic 20% (£16,538-£29,526), Intermediate 21% (£29,527-£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.
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The statutory rates behind this take-home calculation, with sources. Last checked on 2 September 2026.
Assumptions. Figures are annual for a full 2026/27 tax year on a standard cumulative tax code, and monthly figures are the annual result divided by 12 — real payslips vary because PAYE operates per pay period. National Insurance is the Class 1 employee rate; employer NI is not deducted from your pay and is excluded. The personal allowance tapers by £1 for every £2 of income above £100,000, producing a 60% marginal Income Tax rate between £100,000 and £125,140.