UK take-home pay calculator 2026/27
Enter your annual salary or profit, where you live and whether you are employed or self-employed. The calculator applies the 2026/27 Personal Allowance, tax bands and National Insurance rates published on GOV.UK.
How it works
You pay no Income Tax on income up to your Personal Allowance of £12,570. Above that, each slice of income is taxed at the rate for its band. In England, Wales and Northern Ireland the bands are 20%, 40% and 45%. Scotland has six bands from 19% to 48%. Your allowance shrinks by £1 for every £2 of adjusted net income above £100,000 and is zero from £125,140.
Employees pay Class 1 National Insurance at 8% on pay between £1,048 and £4,189 a month, and 2% above that. Self-employed people pay Class 4 at 6% on profits between £12,570 and £50,270, and 2% above.
Not included: student loan and Plan repayments, the High Income Child Benefit Charge, savings and dividend income, Marriage Allowance and tax codes other than 1257L. Salary-sacrifice pension contributions are deducted before tax and NI.
Figures used
| Personal Allowance | £12,570 |
|---|---|
| Allowance taper starts | £100,000 (£1 lost per £2) |
| Basic rate (England, Wales, NI) | 20% on taxable income £1 to £37,700 |
| Higher rate (England, Wales, NI) | 40% on taxable income £37,701 to £125,140 |
| Additional rate (England, Wales, NI) | 45% on taxable income over £125,140 |
| Starter rate (Scotland) | 19% on taxable income £1 to £3,967 |
| Basic rate (Scotland) | 20% on taxable income £3,968 to £16,956 |
| Intermediate rate (Scotland) | 21% on taxable income £16,957 to £31,092 |
| Higher rate (Scotland) | 42% on taxable income £31,093 to £62,430 |
| Advanced rate (Scotland) | 45% on taxable income £62,431 to £125,140 |
| Top rate (Scotland) | 48% on taxable income over £125,140 |
| Employee Class 1 NI | 8% on £1,048 to £4,189 a month; 2% above |
| Self-employed Class 4 NI | 6% on £12,570 to £50,270; 2% above |
The formula
Allowance = max(0, 12,570 − floor((income − 100,000)/2)) when income exceeds £100,000. Taxable = income − allowance, taxed band by band. Employee NI = 12 × [8% × (min(pay/12, 4,189) − 1,048) + 2% × max(0, pay/12 − 4,189)]. Self-employed Class 4 = 6% × (min(profit, 50,270) − 12,570) + 2% × max(0, profit − 50,270).
Worked example
An employee in England earning £30,000: taxable income is £17,430, so Income Tax is £3,486. Monthly pay of £2,500 is £1,452 over the NI threshold, so NI is £116.16 a month, or £1,393.92 a year. Take-home pay is £25,120.08 (£2,093.34 a month). On £60,000: tax £11,432, NI £3,210, take-home £45,358.
Frequently asked questions
Why is my payslip slightly different?
Payroll works period by period using your tax code, so the deductions can differ from an annual estimate, especially if your pay varies, you changed jobs, or your code is not 1257L.
Does it work for Scotland?
Yes. Choose Scotland to apply the six Scottish Income Tax bands. National Insurance is the same across the UK.
What happens between £100,000 and £125,140?
Your Personal Allowance is withdrawn at £1 for every £2 earned, so on top of the 40% rate you lose allowance. That gives an effective Income Tax rate of 60% on that slice of income.
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Sources
General information, not personal financial advice. Results are estimates based on the inputs and assumptions shown.