Full PAYE payslip breakdown — income tax by band, National Insurance, pension sacrifice and student loan.
Beyond your own figure: see how the effective marginal rate steps across income bands in the marginal tax rate map.
The rates used here. See the UK and Scottish income tax bands used to work out your net pay, each with its official source and the date UKCalc last checked it, on the 2026/27 rates and thresholds UKCalc uses.
Calculate Your Take-Home Pay
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Annual Take-Home Pay
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Effective tax + NI rate: —
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Monthly
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Weekly
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Daily (5-day week)
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Hourly (37.5h/wk)
Figures are estimates for guidance only. Tax year 6 April 2026 to 5 April 2027.
2026/27 Income Tax Bands
Band
Income
Rate
Personal Allowance
Up to £12,570
0%
Basic Rate
£12,571–£50,270
20%
Higher Rate
£50,271–£125,140
40%
Additional Rate
Above £125,140
45%
Personal allowance tapers from £100,000 (see FAQ).
This calculator applies HMRC-published income tax bands and National Insurance thresholds for the 2026/27 tax year (6 April 2026 to 5 April 2027). All figures are for employed workers under PAYE (Pay As You Earn).
Income tax is calculated after deducting the personal allowance (£12,570). If income exceeds £100,000, the personal allowance tapers by £1 for every £2 above £100,000, creating a 60% marginal Income Tax rate between £100,000 and £125,140. The personal allowance reaches zero at £125,140. Scottish taxpayers use the six-band Scottish rate structure set by the Scottish Parliament; employee NI is reserved to Westminster and is identical across the UK.
Pension contributions are modelled as salary sacrifice — they reduce the gross pay on which both income tax and NI are assessed. This is the most tax-efficient method. If your employer uses a personal pension with relief at source, the tax saving is the same but the NI treatment may differ slightly.
Student loan repayments are applied at the statutory rates for each plan after other deductions. Plan 1 and Plan 2 repayments are 9% of income above the respective annual threshold. Postgraduate repayments are 6% above £21,000. You can hold both a Plan 1 or Plan 2 loan and a postgraduate loan simultaneously.
Results are estimates only. Actual take-home may differ due to benefits in kind, Marriage Allowance, other deductions, or tax code adjustments. See PAYE Explained for how your employer calculates tax each month.
Frequently Asked Questions
The personal allowance is £12,570 — unchanged since 2021/22 and currently frozen until 2028. It is the amount you can earn before paying income tax. If your income exceeds £100,000, the allowance tapers by £1 for every £2 above that threshold, reaching zero at £125,140. This creates a 60% marginal Income Tax rate between £100,000 and £125,140.
Employee Class 1 NI is charged at 8% on earnings between £12,570 (the Primary Threshold) and £50,270 (the Upper Earnings Limit), and 2% on earnings above £50,270. There is no NI on earnings below £12,570. NI is calculated per pay period rather than cumulatively — so there is no NI equivalent of emergency tax. See our NI explained guide for full details.
Above £100,000 the personal allowance tapers at £1 per £2 of income. This means you pay income tax on income that would otherwise be tax-free, creating a 60% marginal Income Tax rate between £100,000 and £125,140 (40% higher-rate tax plus 40% on the half-pound of allowance lost). The most effective solution is pension salary sacrifice to bring income below £100,000.
Scotland operates six income tax bands in 2026/27: 19% starter (£12,571–£16,537), 20% basic (£16,538–£29,526), 21% intermediate (£29,527–£43,662), 42% higher (£43,663–£75,000), 45% advanced (£75,001–£125,140), and 48% top rate (above £125,140). National Insurance rates are set by Westminster and are identical across the UK. Use the Scottish taxpayer toggle above to switch to Scottish rates.
Salary sacrifice reduces gross pay before tax and NI are calculated. A basic-rate taxpayer saves 20% income tax and 8% NI — a combined saving of 28p per £1 sacrificed. The net cost of contributing £100 to your pension is therefore only £72 from take-home. A higher-rate taxpayer saves 40% tax + 2% NI = 42p per £1. This makes salary sacrifice one of the most efficient ways to reduce your tax bill. See our salary sacrifice guide for worked examples.
Gross pay is your contractual salary before any deductions. Net pay (take-home) is what you receive after income tax, National Insurance, pension contributions and student loan repayments have been deducted by your employer. For a £35,000 gross salary with a 5% pension contribution and no student loan, net pay is typically around £26,500–£27,500 per year. See our PAYE explained guide for how this is calculated each month.
Written and reviewed by the UKCalc Editorial Team. UKCalc’s calculators and analysis are built and maintained using verified statutory data and official sources. Published by Animateed Limited. About UKCalc · Editorial policy · Methodology
Last reviewed: 9 August 2026 · Rates: 2026/27 tax year unless stated otherwise.
Rates and sources
The statutory rates behind this take-home calculation, with sources. Last checked on 2 September 2026.
Scottish income tax — Scotland sets its own rates and bands, applied here when you select Scotland. National Insurance is not devolved and is the same UK-wide. GOV.UK: Scottish Income Tax
Assumptions. Annual figures for a full 2026/27 tax year on a standard cumulative tax code; monthly and weekly figures divide the annual result by 12 and 52. Real PAYE deductions are calculated per pay period, so a month with a bonus is taxed differently from the annual average. Employer National Insurance is not a deduction from your pay and is excluded. Salary sacrifice reduces gross pay before both tax and NI; net pay pension contributions do not reduce NI.