BI CFO / United Kingdom / UK income tax and take-home pay calculator
UK income tax and take-home pay calculator
Income tax and National Insurance for 2026/27, with pension contributions, the £100,000 taper and Scottish rates.
Short answer: for 2026/27 in England, Wales and Northern Ireland the first £12,570 is tax-free, then 20% up to £50,270, 40% up to £125,140 and 45% above. The personal allowance falls by £1 for every £2 earned over £100,000.
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Ask an accountantWorked example: £45,000 salary
An employee in England earns £45,000 in 2026/27, with tax code 1257L and no pension or student loan.
| Personal allowance | £12,570 |
| Income tax | £6,486 |
| National Insurance | £2,594.40 |
| Take-home for the year | £35,920 |
| Take-home a month | £2,993 |
| At £110,000: personal allowance left | £7,570 |
Common questions
What are the 2026/27 income tax rates?
In England, Wales and Northern Ireland: personal allowance £12,570, 20% to £50,270, 40% to £125,140 and 45% above. The allowance falls by £1 for every £2 of income over £100,000.
What are the Scottish rates for 2026/27?
19% starter rate to £16,537, 20% basic to £29,526, 21% intermediate to £43,662, 42% higher to £75,000, 45% advanced to £125,140 and 48% top rate above.
How much National Insurance do employees pay?
8% on earnings between £12,570 and £50,270 a year and 2% above. Employers pay 15% above £5,000.
Does salary sacrifice save NI?
Yes. Pension paid through salary sacrifice reduces both income tax and NI. Net pay and relief at source schemes give income tax relief only.
Read the guide
For education only. Tax code 1257L, no student loan, benefits in kind or the High Income Child Benefit Charge. Not tax advice.