Key facts
- Personal Allowance 2026/27: £12,570, withdrawn between £100,000 and £125,140.
- Income Tax in England, Wales and NI: 20% up to £50,270, 40% up to £125,140, 45% above.
- Scottish Income Tax:19%, 20%, 21%, 42%, 45% and 48%.
- Employee National Insurance:8% from £12,570 to £50,270, then 2%.
- Student loans: 9% above £25,000 (Plan 5) to £33,795 (Plan 4); Postgraduate 6% above £21,000.
£35,000 a year → £2,393 a month after tax
Solid line: England, Wales and NI. Dashed line: Scotland. Shaded: Personal Allowance withdrawal (£100,000–£125,140).
Salary after tax table 2026/27
| Salary | England, Wales, NI (year) | Per month | Scotland (year) | Per month |
|---|---|---|---|---|
| £20,000 | £17,920 | £1,493 | £17,959 | £1,497 |
| £25,000 | £21,520 | £1,793 | £21,559 | £1,797 |
| £30,000 | £25,120 | £2,093 | £25,155 | £2,096 |
| £35,000 | £28,720 | £2,393 | £28,705 | £2,392 |
| £40,000 | £32,320 | £2,693 | £32,255 | £2,688 |
| £45,000 | £35,920 | £2,993 | £35,524 | £2,960 |
| £50,000 | £39,520 | £3,293 | £38,024 | £3,169 |
| £60,000 | £45,357 | £3,780 | £43,607 | £3,634 |
| £70,000 | £51,157 | £4,263 | £49,207 | £4,101 |
| £80,000 | £56,957 | £4,746 | £54,657 | £4,555 |
| £100,000 | £68,557 | £5,713 | £65,257 | £5,438 |
| £125,000 | £78,057 | £6,505 | £72,882 | £6,074 |
| £150,000 | £91,286 | £7,607 | £85,355 | £7,113 |
Annual take-home pay for one job on tax code 1257L, with no student loan, pension or other income.
What comes off your payslip
- Income Tax: nothing on the first £12,570 (your Personal Allowance), then 20%, 40% and 45%. Scottish taxpayers pay Scottish rates set by the Scottish Parliament.
- National Insurance: 8% of your earnings between £12,570 and £50,270 a year and 2% above. It is the same in every part of the UK.
- Student loan: 9% of your pay above your plan threshold, plus 6% for a Postgraduate Loan.
- Pension: usually a percentage of your pay. Under auto-enrolment the minimum total is 8% of qualifying earnings, of which at least 3% comes from your employer.
Buying a home?
Frequently asked questions
How do I calculate my take-home pay in the UK?
Subtract Income Tax, National Insurance and any student loan or pension contributions from your gross salary. Income Tax is charged on income above your £12,570 Personal Allowance in bands; National Insurance is 8% between £12,570 and £50,270 and 2% above.
Has the Personal Allowance changed for 2026/27?
No. It stays at £12,570, frozen since 2021/22; the government has said it will stay frozen until April 2031.
Do Scottish taxpayers pay more?
Below about £33,500 Scottish taxpayers pay slightly less Income Tax (at most £40 a year less); above that they pay more. At £50,000 the difference is £1,496 a year.
Is Wales different?
Wales sets its own Welsh rates of Income Tax, but they are currently the same as in England, so take-home pay in Wales is the same as in England and Northern Ireland.
Why does my payslip not match the calculator exactly?
Payroll works per pay period with your tax code, and your employer may deduct pension, salary sacrifice or benefits. The calculator shows a full year on tax code 1257L.
Official sources
- Rates and thresholds for employers 2026 to 2027 (HMRC, GOV.UK)
- Income Tax rates and allowances for current and previous tax years (HMRC)
- Income Tax rates and Personal Allowances: income over £100,000 (GOV.UK)
- Scottish Income Tax: rates and bands 2026 to 2027 (Scottish Government)
- Rates and allowances: National Insurance contributions (HMRC)
- Repaying your student loan: how much you repay (GOV.UK)