Tax year 2026/27 · verified against gov.uk
Enter your salary and see your real pay after income tax, National Insurance, pension and student loan - including Scottish rates, salary sacrifice and the 60% trap.
Your take-home pay
Effective tax rate
16.5%
Marginal rate on next £1
27%
Personal allowance
£12,570
| Period | Gross | Income tax | National Insurance | Pension | Take-home |
|---|---|---|---|---|---|
| Year | £35,000.00 | £4,136.00 | £1,654.40 | £1,750.00 | £27,459.60 |
| Month | £2,916.67 | £344.67 | £137.87 | £145.83 | £2,288.30 |
| Week | £673.08 | £79.54 | £31.82 | £33.65 | £528.07 |
| Day | £134.62 | £15.91 | £6.36 | £6.73 | £105.61 |
| Hour | £17.95 | £2.12 | £0.85 | £0.90 | £14.08 |
A job advert quotes a gross salary, but the figure that lands in your account each month is the one you actually live on. Work it out before you accept an offer, ask for a rise, or compare two roles on different pension terms.
From April 2026, sole traders and landlords with qualifying income above £50,000 must keep digital records and send HMRC a quarterly update. The threshold falls to £30,000 in 2027 and £20,000 in 2028, so plenty of smaller businesses are only a year or two away.
01
Your personal allowance of £12,570 is tax-free. Above it, England, Wales and Northern Ireland use three bands (20%, 40%, 45%), while Scotland uses six bands from 19% to 48%. Thresholds are frozen until April 2031, so pay rises pull more of your income into higher bands each year.
02
Employees pay 8% on earnings between £12,570 and £50,270, then 2% above. National Insurance is UK-wide, which creates a quirk for Scottish higher earners: between £43,663 and £50,270 they pay 42% tax plus 8% NI - a 50% combined marginal rate.
03
How you contribute matters. Salary sacrifice saves both tax and National Insurance; net pay saves tax only; relief at source takes 80% of the contribution from your net pay and the provider claims basic-rate relief. Auto-enrolment minimums remain 8% of qualifying earnings.
For the 2026/27 tax year (6 April 2026 to 5 April 2027) in England, Wales and Northern Ireland, you pay no income tax on the first £12,570 (your personal allowance), 20% on income between £12,571 and £50,270, 40% between £50,271 and £125,140, and 45% above that. Employee National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above. Scotland uses different income tax bands, from a 19% starter rate to a 48% top rate.
Between £100,000 and £125,140 your personal allowance is withdrawn at £1 for every £2 of income, which makes the effective marginal income tax rate 60% (62% including National Insurance). Pension contributions via salary sacrifice that bring your adjusted income below £100,000 restore the allowance.
Income tax rates and thresholds are unchanged for 2026/27, but the freeze on the personal allowance and higher-rate threshold was extended to April 2031, which pulls more people into higher bands as wages rise. Dividend tax rates rose to 10.75% (basic) and 35.75% (higher) from April 2026.
You repay 9% of income above your plan's threshold: £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 (Scotland) and £25,000 for Plan 5. Postgraduate loans are repaid at 6% above £21,000 and stack on top of an undergraduate plan.
The calculator uses the official 2026/27 rates and thresholds published by HMRC and the Scottish Government, verified against gov.uk and gov.scot. It estimates a standard employee on tax code 1257L; your payroll may differ if you have a different tax code, benefits in kind, or other income.