Take-home pay calculator
UK take-home pay calculator for 2026/27: work out Income Tax, National Insurance, student loan and pension deductions in England, Wales, NI or Scotland.
A better-informed decision.
Complete the form to see your breakdown.
This UK take-home pay calculator works out your net salary for the 2026/27 tax year (6 April 2026 to 5 April 2027). It starts from your annual gross salary and takes off Income Tax, employee National Insurance (NI), student loan repayments and any salary sacrifice pension. For example, an employee in England earning £40,000 a year, with no pension or loan, takes home about £2,693.30 a month.
Who it is for
Employees paid through PAYE on NI category A with regular pay, in England, Wales, Northern Ireland or Scotland. It is useful for comparing job offers before you accept one.
How the calculator works
- Pension first. A pension percentage is treated as salary sacrifice, so it comes off your pay before tax and NI.
- Personal Allowance. The first £12,570 is tax-free. Above £100,000 it goes down by £1 for every £2, reaching zero at £125,140.
- Income Tax. The tool applies the England, Wales and Northern Ireland bands or the Scottish bands, depending on your choice.
- National Insurance. 8% on pay between the primary threshold and the upper earnings limit, then 2% above it. GOV.UK sets these as £242 to £967 a week (£1,048 to £4,189 a month); the tool uses the annual figures of £12,570 and £50,270.
- Student loan. 9% of income above your plan’s threshold, plus 6% above £21,000 if you also have a Postgraduate Loan.
Rates and thresholds used
| England, Wales and NI | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Scotland | Taxable income | Rate |
|---|---|---|
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Student loan thresholds: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000 (all 9%), Postgraduate Loan £21,000 (6%).
A fully worked example
£40,000 a year in England, no pension, no student loan:
- Taxable income: £40,000 − £12,570 = £27,430.
- Income Tax: 20% × £27,430 = £5,486.
- NI: 8% × £27,430 = £2,194.40.
- Net pay: £32,319.60 a year, about £2,693.30 a month.
Same salary with a Plan 2 loan: 9% × (£40,000 − £29,385) = £955.35 a year, so about £2,613.69 a month. Same salary in Scotland, no loan: tax is £5,551.07, so about £2,687.88 a month. With a 5% salary sacrifice pension (£2,000) and Plan 2 in England: tax £5,086, NI £2,034.40, loan £775.35, about £2,508.69 a month, while £2,000 goes into your pension.
Above £100,000
At £110,000 in England, the Personal Allowance falls by £5,000 to £7,570. Tax is £33,432 and NI £4,210.60, leaving £72,357.40 a year, about £6,029.78 a month. Salary sacrifice lowers the income used for this taper, so try different pension percentages in the tool.
What the calculator does not include
- Non-standard or emergency tax codes.
- Benefits in kind, such as a company car.
- Pensions taken after tax or through relief at source.
- Self-employment, other income or a second job.
- Pay-period rounding: it works annually and divides by 12.
Common mistakes
- Choosing Scotland because you work there. GOV.UK says you pay Scottish Income Tax if you live in Scotland.
- Adding two undergraduate plans. With more than one plan you pay 9% above the lowest threshold, so choose that plan.
- Comparing with your first payslip. An emergency tax code or a part month can make it different.
Frequently asked questions
Do Wales and Northern Ireland use the same bands as England?
In this tool, yes. Only Scotland has separate bands.
Why is my payslip different?
Your tax code, bonuses, weekly pay or pension type can all change the figure. Check your payslip and your HMRC personal tax account.
Do Scottish rates apply to savings and dividends?
No. GOV.UK says Scottish taxpayers pay the same tax as the rest of the UK on savings interest and dividends. The tool does not include them.
Do I need an NI number before I start work?
That is a separate question. See the National Insurance number guide.
Sources
- Income Tax rates and Personal Allowances ↗
- Scottish Income Tax ↗
- National Insurance rates ↗
- Student loan repayments ↗
Next step
Put your net pay into the living cost planner and read working in the UK before comparing offers. For complex tax questions, find accountants in the directory.
Reviewed 24 September 2026.