UK Salary / Take-Home Pay Calculator
Estimate your UK take-home pay after income tax, National Insurance, pension and student loan deductions.
Your details
Scotland has its own income tax bands. National Insurance is the same UK-wide.
Your salary before any deductions.
Pension and student loans
Treated as a workplace (net pay) contribution — it reduces income tax but not National Insurance or student loan deductions.
Repaid at 6% — can apply on top of an undergraduate plan.
Working pattern
Only used for the daily and hourly take-home figures.
Enter your gross annual salary to see an instant estimate.
Estimate only — tax rules can change.
Rates for 2026/27 (6 Apr 2026 – 5 Apr 2027) last verified against GOV.UK on 2026-08-16. Sources: gov.uk/income-tax-rates · gov.uk/guidance · gov.uk/income-tax-rates · gov.uk/scottish-income-tax · gov.uk/self-employed-national-insurance-rates · gov.uk/repaying-your-student-loan
How it works
This calculator estimates your take-home pay for the 2026/27 (6 Apr 2026 – 5 Apr 2027) tax year by default (you can switch to 2025/26 (6 Apr 2025 – 5 Apr 2026)). It applies four deductions to your gross salary: income tax, employee National Insurance, your pension contribution and student loan repayments. All rates below are read from the same verified configuration the calculator uses.
Income tax bands — England, Wales & Northern Ireland (2026-27)
You pay no income tax on the first £12,570 (your personal allowance), then the following rates on taxable income above it:
| Band | Taxable income (above your allowance) | Rate |
|---|---|---|
| Basic rate | Up to £37,700 | 20% |
| Higher rate | £37,701 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scottish income tax bands (2026-27)
Scottish taxpayers get the same £12,570 allowance but different bands and rates on non-savings income:
| Band | Taxable income (above your allowance) | Rate |
|---|---|---|
| Starter rate | Up to £3,967 | 19% |
| Scottish basic rate | £3,968 – £16,956 | 20% |
| Intermediate rate | £16,957 – £31,092 | 21% |
| Scottish higher rate | £31,093 – £62,430 | 42% |
| Advanced rate | £62,431 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Above £100,000 the personal allowance shrinks by £1 for every £2 of income (UK-wide), reaching zero at £125,140.
National Insurance (2026-27)
Employee Class 1 NI is 8% of earnings between £12,570 and £50,270 a year, and 2% above that. NI rates are the same across the whole UK and are not reduced by ordinary pension contributions.
Student loan thresholds (2026-27)
- Plan 1 — 9% above £26,900 a year
- Plan 2 — 9% above £29,385 a year
- Plan 4 — 9% above £33,795 a year
- Plan 5 — 9% above £25,000 a year (first deductions began 6 April 2026)
- Postgraduate loan — 6% above £21,000 a year
What the calculator assumes
- Your salary is your only income and you have the standard tax code with no benefits in kind, marriage allowance or blind person's allowance.
- Pension contributions use a net pay arrangement — they reduce income tax only, not NI or student loans.
- Everything is calculated on an annual basis; payroll calculates per pay period, so payslips can differ by small amounts.
Frequently asked questions
How is my take-home pay calculated?
We start with your gross annual salary, deduct any pension contribution, then apply income tax over your personal allowance using the bands for your part of the UK. Employee National Insurance is worked out separately on your full gross pay (8% between £12,570 and £50,270, 2% above), and student loan repayments are a percentage of gross pay above your plan's threshold. Take-home pay is gross pay minus all of these.
Why is take-home pay different in Scotland?
Scotland sets its own income tax bands and rates (starter, basic, intermediate, higher, advanced and top, from 19% up to 48% in 2026/27). Lower earners in Scotland pay slightly less income tax than in the rest of the UK, while higher earners pay more. National Insurance and student loan rules are the same UK-wide, so only the income tax portion changes.
How do student loan repayments come out of my pay?
You repay 9% of gross income above your plan's threshold (Plan 1, 2, 4 or 5), or 6% above £21,000 for a postgraduate loan. An undergraduate plan and a postgraduate loan can both be deducted at the same time. In 2026/27 the thresholds are: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795 and Plan 5 £25,000. Nothing is repaid below the threshold.
How does the calculator treat my pension contribution?
As a workplace 'net pay' arrangement: the contribution is taken from pay before income tax, so it reduces your income tax bill, but it does not reduce National Insurance or student loan deductions. Salary sacrifice schemes (which do save NI) and relief-at-source personal pensions work differently, so your real figures may vary.
What happens to my personal allowance above £100,000?
The £12,570 personal allowance is withdrawn at £1 for every £2 of income over £100,000, disappearing entirely at £125,140. In that range each extra £1 is effectively taxed at around 60% in England, Wales and Northern Ireland. Pension contributions can restore some allowance because they reduce the income used for the taper.
Will this match my payslip exactly?
It should be very close but not always penny-perfect. Payroll works out tax, NI and student loans per pay period using your tax code, whereas this calculator uses a simple annual basis and assumes the standard personal allowance with no benefits in kind or other income.