Calculator · United Kingdom

UK take-home pay — tax year 2026/27

Income Tax + Class 1 employee National Insurance, modeled for a single resident in England, Wales, or Northern Ireland.

For tax year 2026/27 (6 April 2026 – 5 April 2027), the standard Personal Allowance is £12,570 and the basic rate of Income Tax is 20% on the next £37,700 of taxable income (i.e. on total income between £12,571 and £50,270). Above £50,270 the higher rate of 40% applies; above £125,140 the additional rate is 45%. Class 1 employee NI is 0% below £12,570, 8% from £12,570 to £50,270, and 2% above £50,270.

Take-home pay calculator

England, Wales and Northern Ireland

Single · full-year UK tax resident · standard Personal Allowance · Income Tax + Class 1 employee NI modeled. England, Wales and Northern Ireland.

Enter your gross annual income before tax and employee contributions.

Quick examples
What this calculator assumes and excludes

Modeled scenario

England / Wales / Northern Ireland resident, single, full-year UK tax resident, standard Personal Allowance (with the £100,000–£125,140 taper applied), employment income only, no Marriage Allowance or Blind Person's Allowance. Scottish rates are NOT modeled in this calculator.

Excluded by design

  • State, provincial, municipal, or local income taxes (separate calculators per jurisdiction).
  • Capital gains, dividend, rental, or investment income.
  • Self-employment tax, contractor structures, employer-side payroll taxes.
  • Pre-tax elections like 401(k), HSA, or FSA contributions.
  • Tax credits beyond standard deductions, education credits, EITC, AMT, and most phaseouts.
  • Tax treaties, foreign-earned-income exclusion, or residency-rule changes.
  • Married filing jointly / dependents / household-specific allowances (where the modeled scenario does not include them).

See the assumptions page for the full model description and methodology for how the engine works.

At a glance — 2026/27

Jurisdiction
United Kingdom (England, Wales, Northern Ireland)
Tax year
2026/27 (6 Apr 2026 – 5 Apr 2027)
Filing status modeled
Single, full-year UK resident
Personal Allowance
£12,570 (standard)
Personal Allowance taper
Reduces by £1 for every £2 above £100,000; £0 at £125,140
Scottish rates
Not modeled on this page — see note below
Lowest marginal rate
0% (Personal Allowance)
Basic rate
20%
Higher rate
40%
Additional rate
45%
Currency
Pound sterling (GBP)
Data release
gb-2026-27.1
Last reviewed
2026-09-16

Income Tax rates and bands — 2026/27

These are the official HMRC figures for England, Wales and Northern Ireland, unchanged from 2025/26. Source: GOV.UK — Income Tax rates and Personal Allowances.

Income Tax applied to taxable income (gross minus Personal Allowance)
BandTaxable incomeRateSource
Personal Allowance Up to £12,570 0% gb-2026-personal-allowance
Basic rate £12,571 to £50,270 20% gb-2026-basic-rate
Higher rate £50,271 to £125,140 40% gb-2026-higher-rate
Additional rate Over £125,140 45% gb-2026-additional-rate

The Personal Allowance reduces by £1 for every £2 of adjusted net income above £100,000, reaching £0 at £125,140. This calculator applies the taper: the band walk and audit trail show the effective Personal Allowance at any income level.

Class 1 employee National Insurance — 2026/27

Employee-side NI for the standard Category A letter
Earnings bandRateSource
Below Primary Threshold (£12,570) 0% —
£12,570 to £50,270 (Upper Earnings Limit) 8% gb-2026-ni-main-rate-band
Above £50,270 2% gb-2026-ni-upper-rate

Source: HMRC — Rates and allowances: National Insurance contributions .

Worked examples

Pre-computed using the same engine as the live calculator. Click any example button in the calculator above to load it.

Three reference points at meaningful UK income levels
Scenario Gross Taxable Income Tax NI Net annual Net monthly Effective
Around median £35,000 £22,430 £4,486 £1,794.4 £28,719.6 £2,393.3 17.94%
Higher-rate threshold £55,000 £42,430 £9,432 £3,110.6 £42,457.4 £3,538.12 22.80%
Above £100k PA taper £110,000 £102,430 £33,432 £4,210.6 £72,357.4 £6,029.78 34.22%

Note on Scotland

Scotland has a different set of Income Tax bands and rates for non-savings, non-dividend income (the "NSND" income of Scottish residents). The bands for 2026/27 are:

  • Starter rate 19% on £1–£3,967
  • Basic rate 20% on £3,968–£16,956
  • Intermediate rate 21% on £16,957–£31,092
  • Higher rate 42% on £31,093–£62,430
  • Advanced rate 45% on £62,431–£125,140
  • Top rate 48% over £125,140

This page models England, Wales, and Northern Ireland only — the Scottish calculator is a separate jurisdiction with its own source records and tests. We are explicitly NOT silently using the wrong bands for Scottish residents.

Inclusions, exclusions, and known limits

Included

  • Income Tax at 20% / 40% / 45% on the standard bands
  • £12,570 Personal Allowance (no taper applied in v1)
  • Class 1 employee NI at 0% / 8% / 2% on the standard thresholds
  • Annual and monthly net pay
  • Marginal and effective rates

Excluded by design

  • Scottish Income Tax rates (see note above)
  • Marriage Allowance transfer (would require a partner)
  • Blind Person's Allowance
  • Dividend Allowance, Personal Savings Allowance
  • Student-loan repayment thresholds
  • Pension tax relief beyond the standard Personal Allowance
  • High-Income Child Benefit Charge
  • The £100,000–£125,140 Personal Allowance taper

Sources for this page

Data release: gb-2026-27.1. Reviewed: 2026-09-16 by editor@taxmetria.com (pending qualified tax professional sign-off). Last verified against source: 16 Sep 2026.

Frequently asked questions

Why is my take-home pay different from the HMRC Personal Allowance amount?

The £12,570 Personal Allowance is the amount of income that is not taxed. It is the starting point for the basic-rate band, not the net pay. Take-home pay equals gross income minus Income Tax and employee National Insurance — see the worked examples above.

What about the £100,000–£125,140 Personal Allowance taper?

HMRC reduces the Personal Allowance by £1 for every £2 of adjusted net income above £100,000. The allowance reaches £0 at £125,140. This calculator applies the taper: the band walk and audit trail show the effective Personal Allowance at any income level. Try £100,001 (taper just starting) or £110,000 (mid-taper) to see it in action.

I'm a Scottish taxpayer. Can I use this?

Not directly. Scotland has six NSND bands (19% / 20% / 21% / 42% / 45% / 48%) which this calculator does not apply. We are researching a separate Scottish calculator with its own jurisdiction code, source records, and tests. Until then, please refer to the HMRC Scotland guidance .

See something wrong? Report a possible error and we'll investigate. Corrections are recorded publicly on this site.