How it works
Every figure comes from official 2026/27 publications, listed at the bottom with the date they were last checked (17 October 2026).
What it calculates
Starting from your yearly salary it subtracts pension (if any), then works out income tax on what's left after your Personal Allowance, Class 1 employee National Insurance, and student or postgraduate loan repayments. What remains is your take-home pay.
Rates used for 2026/27
The Personal Allowance is £12,570. It reduces by £1 for every £2 of income over £100,000, reaching zero at £125,140.
Income tax: England, Wales and Northern Ireland
| Band | Income | Rate |
|---|---|---|
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Income tax: Scotland
| Band | Income | Rate |
|---|---|---|
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Scottish bands apply to salary and other non-savings, non-dividend income. The Scottish Government's page still describes its2026/27 bands as "proposed", while GOV.UK lists the same figures as the current rates. We use those figures.
National Insurance (employees, category A)
| Earnings per year | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 to £50,270 | 8% |
| Over £50,270 | 2% |
Student and postgraduate loans
| Loan | You repay on earnings above | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
What it assumes
- You are an employee with salary as your only income, on a standard tax code.
- Pension can be modelled two ways. "Before tax" (a net pay arrangement) takes it from your pay before income tax. "Relief at source" takes it after tax, and your pension provider adds 20% on top: if you choose 5%, you hand over 4% and 1% is added as tax relief. Your payslip will show which one applies to you.
- Auto-enrolment schemes usually work out contributions on "qualifying earnings", the part of your salary between £6,240 and £50,270. Tick the box to apply your percentages to that band instead of your full salary.
- National Insurance and loan repayments are always worked out on your full salary. Salary sacrifice, which also reduces National Insurance, is not modelled.
- Under relief at source, higher and additional rate taxpayers can claim extra relief through Self Assessment. That is not included, so take-home is the figure before any such claim.
- Everything is calculated on a yearly basis. Payroll works pay period by pay period, so your real payslip can differ by a few pounds.
- "Per working day" divides your take-home by 260 days.
What it leaves out
- Self-employment, dividends, savings interest and other income.
- Benefits in kind, other allowances (such as Marriage Allowance) and non-standard tax codes.
- Employer National Insurance. An employer's pension contribution is shown but never counted as part of your take-home.
Sources
- Automatic enrolment earnings thresholds for 2026 to 2027 (GOV.UK)
- Pension tax relief (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
- Income Tax in Scotland (GOV.UK)
- Scottish Income Tax rates and bands 2026 to 2027 (Scottish Government)
- Rates and thresholds for employers 2026 to 2027 (GOV.UK)
Last checked against these pages on 17 October 2026. If you spot a figure that no longer matches the source, that is a bug in this site, not the official rate.