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UK Take-Home Pay Calculator

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Enter your annual salary to calculate your 2026/27 UK Income Tax, employee National Insurance, and take-home pay.

UK Take-Home Pay Calculator (2026/27)

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Personal Allowance£12,570.00
Income Tax£5,486.00
Employee National Insurance£2,194.40
Take-home pay£32,319.60
Employer National Insurance (paid on top, not deducted from you)£5,250.00
England, Wales & Northern Ireland rates. Scotland uses different income tax bands and rates - this calculator does not apply to Scottish taxpayers. Excludes pension contributions, student loan repayments, and other deductions.

The 2026/27 rates used

Personal Allowance: GBP 12,570 (tapered GBP 1 per GBP 2 above GBP 100,000, gone entirely at GBP 125,140) Income Tax (England/Wales/NI): 20% from GBP 12,570-50,270, 40% from GBP 50,270-125,140, 45% above Employee NI: 8% from GBP 12,570-50,270, 2% above GBP 50,270 Employer NI: 15% above GBP 5,000 (no upper limit)
Example

GBP 40,000 salary: Income Tax GBP 5,486, employee NI GBP 2,194.40, take-home pay of about GBP 32,319.60 - with the employer separately paying GBP 5,250 in employer NI on top, which never appears on your payslip as a deduction.

Why the 60% marginal trap exists between GBP 100,000-125,140

Earnings in this specific band face an unusually high effective tax rate, and it's worth understanding why. Above GBP 100,000, you lose GBP 1 of Personal Allowance for every GBP 2 earned - meaning an extra pound of income effectively drags 50p of previously tax-free income into the 40% tax band too. Combine the standard 40% higher rate, the 2% employee NI, and this "hidden" extra tax from the disappearing allowance, and the effective marginal rate on income in this band reaches roughly 60% - notably higher than the official 45% additional rate that applies well above this range. Salary sacrifice into a pension is the most common way to avoid earning directly into this band.

Common mistakes

Applying these rates if you're a Scottish taxpayer - Scotland sets its own income tax bands and rates (currently more bands than the rest of the UK), so this calculator's tax figures don't apply north of the border, though National Insurance remains the same UK-wide.
Confusing employer NI with a deduction from your pay - employer NI is paid by your employer on top of your salary and never reduces your payslip; only employee NI is deducted from what you receive.

Frequently asked questions

Does this apply to Scottish taxpayers?

No, not for the Income Tax figures - Scotland has its own income tax bands and rates, separate from England, Wales, and Northern Ireland. National Insurance rates and thresholds, however, are the same across the whole UK.

Why is there a jump in effective tax rate between GBP 100,000 and GBP 125,140?

This is the Personal Allowance taper - you lose GBP 1 of tax-free allowance for every GBP 2 earned above GBP 100,000, which combines with standard tax and NI rates to create an effective marginal rate of about 60% in this specific band.

Is employer National Insurance my responsibility to pay?

No - employer NI is paid entirely by your employer, calculated on top of your gross salary. It's shown here for reference since it represents the true cost of employing you, but it never appears as a deduction on your own payslip.

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