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UK Income Tax Calculator 2026/27

Take-home pay for 2026/27 after income tax, National Insurance, student loan and pension, with Scottish rates and the allowance taper above £100,000.

Built by AbhiLast reviewed October 5, 2026

Salary £60,000Take-home45,357.40Income tax11,432.00NI3,210.60Take-home

Taken off pay before tax and National Insurance.

Result

Take-home pay for the year£45,357.40Estimate

For one job on the standard tax code. Payroll works NI and student loan per pay period, so payslips can differ by a few pounds.

Take-home pay a month
£3,779.78Estimate
Income tax
£11,432.00Estimate
National Insurance
£3,210.60Estimate
Student loan repayments
£0.00Estimate
Personal allowance
£12,570.00Estimate
Taxable income
£47,430.00Estimate
Deductions on the next £1,000 of salary
42%Estimate
Income tax and NI as a share of salary
24.4%Estimate
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An estimate from the published rates for the tax year shown, for the situation described on this page. It is not a tax return or tax advice. Rules change with each budget, and your own circumstances can change the answer. Check it against your payslip and the tax authority’s own calculator, and confirm anything that matters with a qualified tax adviser. Read the full disclaimer

How to use the UK Income Tax Calculator 2026/27

  1. Enter your salary for the 2026/27 tax year, before tax.
  2. Pick where you live. Scotland has its own income tax bands; National Insurance is the same everywhere.
  3. Enter any pension you pay by salary sacrifice, and your student loan plan if you have one.
  4. Read your take-home pay for the year and the month, and what each deduction comes to.

From salary to take-home

The page follows the order your payroll uses. Pension paid by salary sacrifice comes off first, because the salary you give up is never paid to you, so neither tax nor National Insurance is due on it. Then come income tax, National Insurance and any student loan, each worked out on what is left.

pay                = salary − salary sacrificepersonal allowance = £12,570 − (pay above £100,000) ÷ 2, not below zeroincome tax         = bands on pay above the allowanceNational Insurance = 8% of pay from £12,570 to £50,270, + 2% abovetake-home          = pay − income tax − National Insurance − student loan

The “deductions on the next £1,000” figure runs the whole calculation again with £1,000 more salary. It shows the real cost of a pay rise, taper and all, which a single band rate can’t.

Scotland

Scottish taxpayers pay Scottish income tax on earnings, with six bands instead of three. National Insurance, student loans and the personal allowance are UK-wide and work the same way.

With your numbers

  1. Personal allowance £12,570.00; taxable income £47,430.00
  2. Income tax £11,432.00 + National Insurance £3,210.60 + student loan £0.00 come off pay

Quick reference

For one job on the standard tax code. Payroll works NI and student loan per pay period, so payslips can differ by a few pounds.

Common salaries, worked out with the options this calculator starts on.
ExampleTake-home pay for the year
£30,000£25,119.60
£60,000£45,357.40
£110,000£72,357.40
£130,000£80,686.40
£60,000 in Scotland£43,607.35
£40,000, Plan 2 loan£31,364.25
£110,000, £10,000 sacrifice£68,557.40

Where the numbers come from

The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked

25 sources

  1. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "£12,570 per year"

    Used for

    • Personal allowance.

  2. HMRC, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past: "goes down by £1 for every £2 of income above the £100,000 limit"

    Used for

    • Income above which the personal allowance falls by £1 for every £2.

  3. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: basic rate "Up to £37,700"

    Used for

    • England, Wales and NI: taxable income above this is taxed at the higher rate.

  4. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "Above £125,140"

    Used for

    • Taxable income above this is taxed at the additional (or Scottish top) rate.

  5. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027

    Used for

    • Basic rate of income tax.
    • Higher rate of income tax (England, Wales, NI).
    • Additional rate of income tax (England, Wales, NI).
    • Employer NI secondary threshold, a year.

  6. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Scottish Government, Scottish income tax rates and bands 2026 to 2027, https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/: starter "Up to £3,967"

    Used for

    • Scotland: taxable income above this leaves the starter rate.

  7. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Scottish Government, Scottish income tax rates and bands 2026 to 2027, https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/: basic "From £3,968 to £16,956"

    Used for

    • Scotland: intermediate rate starts above this taxable income.

  8. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Scottish Government, Scottish income tax rates and bands 2026 to 2027, https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/: intermediate "From £16,957 to £31,092"

    Used for

    • Scotland: higher rate starts above this taxable income.

  9. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Scottish Government, Scottish income tax rates and bands 2026 to 2027, https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/: higher "From £31,093 to £62,430"

    Used for

    • Scotland: advanced rate starts above this taxable income.

  10. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027; Scottish Government, Scottish income tax rates and bands 2026 to 2027, https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/

    Used for

    • Scotland: starter rate.
    • Scotland: intermediate rate.
    • Scotland: higher rate.
    • Scotland: advanced rate.
    • Scotland: top rate.

  11. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "£242 per week / £1,048 per month / £12,570 per year"

    Used for

    • Employee National Insurance starts above this, a year.

  12. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "£967 per week / £4,189 per month / £50,270 per year"

    Used for

    • Upper earnings limit for employee National Insurance, a year.

  13. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "8% between primary and upper earnings limits"

    Used for

    • Employee Class 1 NI between the primary threshold and the upper earnings limit.

  14. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "2% above"

    Used for

    • Employee Class 1 NI above the upper earnings limit.

  15. HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "15% above secondary threshold"

    Used for

    • Employer Class 1 NI above the secondary threshold.

  16. GOV.UK, Repaying your student loan: what you pay, https://www.gov.uk/repaying-your-student-loan/what-you-pay

    Used for

    • Student loan Plan 1 repayment threshold, a year.
    • Student loan Plan 2 repayment threshold, a year.
    • Student loan Plan 4 repayment threshold, a year.
    • Student loan Plan 5 repayment threshold, a year.
    • Postgraduate loan repayment threshold, a year.

  17. GOV.UK, Repaying your student loan: what you pay, https://www.gov.uk/repaying-your-student-loan/what-you-pay: "9% of your income over the lowest threshold"

    Used for

    • Undergraduate plans: repayment rate on income above the threshold.

  18. GOV.UK, Repaying your student loan: what you pay, https://www.gov.uk/repaying-your-student-loan/what-you-pay: "6% … over the Postgraduate Loan threshold"

    Used for

    • Postgraduate loan: repayment rate on income above the threshold.

  19. GOV.UK, Tax on dividends, https://www.gov.uk/tax-on-dividends

    Used for

    • Dividend allowance.
    • Dividend additional rate.

  20. HMRC, Income Tax rates and allowances, 2026 to 2027 column, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past, and GOV.UK, Tax on dividends, https://www.gov.uk/tax-on-dividends; announced in HM Treasury, Overview of tax legislation and rates (Budget 2025): "increased by 2 percentage points to 10.75%"

    Used for

    • Dividend ordinary rate, from 6 April 2026.

  21. HMRC, Income Tax rates and allowances, 2026 to 2027 column, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past, and GOV.UK, Tax on dividends, https://www.gov.uk/tax-on-dividends; announced in HM Treasury, Overview of tax legislation and rates (Budget 2025)

    Used for

    • Dividend upper rate, from 6 April 2026.

  22. HMRC, CGT rates and annual tax-free allowances, https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax/capital-gains-tax-rates-and-annual-tax-free-allowances

    Used for

    • Capital gains tax annual exempt amount for individuals.

  23. GOV.UK, Capital Gains Tax rates, https://www.gov.uk/capital-gains-tax/rates: "18% and 24%"

    Used for

    • CGT rate on gains within the unused basic rate band.

  24. GOV.UK, Capital Gains Tax rates, https://www.gov.uk/capital-gains-tax/rates

    Used for

    • CGT rate on gains above the basic rate band.

  25. GOV.UK, Business Asset Disposal Relief, https://www.gov.uk/business-asset-disposal-relief: "18% on all gains on qualifying assets disposed of from 6 April 2026"

    Used for

    • Business Asset Disposal Relief rate, disposals from 6 April 2026.

Common questions about the UK Income Tax Calculator 2026/27

What are the income tax bands for 2026/27?
In England, Wales and Northern Ireland the first £12,570 is tax-free. Then 20% applies to the next £37,700, 40% up to £125,140 and 45% above. These thresholds are frozen until April 2031. Scotland charges 19%, 20%, 21%, 42%, 45% and 48% on bands of its own.
Why does my tax jump between £100,000 and £125,140?
The personal allowance falls by £1 for every £2 of income above £100,000, and is gone at £125,140. Each extra £2 of pay is taxed at 40% and also makes £1 more of your income taxable, so the tax on that slice works out at 60%, or 62% with National Insurance. Salary sacrifice into a pension is a common way to bring income back below £100,000.
How much National Insurance do employees pay?
8% on earnings between £12,570 and £50,270 a year, and 2% on everything above. Payroll works it out on each pay period separately, so someone paid monthly pays on each month's earnings above £1,048. That can make the year's total a little different from this page.
How are student loans repaid?
Through payroll, at 9% of income 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. A postgraduate loan adds 6% of income above £21,000. If you have more than one undergraduate plan, the 9% is charged above the lowest threshold.
What does this leave out?
Income from savings, dividends and property, a second job, the marriage allowance, taxable benefits in kind and an adjusted tax code. It also uses the year's pay, so it does not show a payslip that varies month to month.

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