Overview
This salary calculator shows your UK take-home pay for the 2026/27 tax year. Enter your gross annual salary and we'll work out exactly what lands in your bank account each year, month and week — after income tax, National Insurance and any pension contribution. You'll see a full breakdown of every deduction, plus your effective and marginal tax rates, so you understand not just what you take home but why. Choose England, Wales & Northern Ireland or Scotland (which has its own income tax bands), and add a pension percentage to see how salary sacrifice boosts your take-home position.
How it's calculated
Your take-home pay is your gross salary minus three things: income tax, employee National Insurance and any pension contribution. We calculate each in turn:
- Pension (salary sacrifice). If you enter a pension percentage, we deduct it from your gross salary first. Because salary sacrifice happens before tax, it reduces the pay that income tax and National Insurance are charged on.
- Personal Allowance. Most people can earn £12,570 tax-free. This allowance shrinks by £1 for every £2 you earn over £100,000, disappearing completely at £125,140.
- Income tax. The pay above your Personal Allowance is taxed in bands — 20%, 40% then 45% (England, Wales & NI), or six Scottish bands from 19% to 48%.
- National Insurance. Employee Class 1 NI is charged at 8% on earnings between £12,570 and £50,270, then 2% above that.
Take-home = Gross − Pension − Income tax − National Insurance
Income tax and National Insurance are both worked out on your pay after any salary-sacrifice pension. We then divide the annual figure by 12 for a monthly amount and by 52 for a weekly amount.
Worked example
Take someone earning £35,000 in England with no pension contribution, for the 2026/27 tax year:
| Gross salary | £35,000 | |
|---|---|---|
| Personal Allowance (tax-free) | £12,570 | 0% |
| Taxable income | £22,430 | |
| Income tax | − £4,486 | 20% on £22,430 |
| National Insurance | − £1,794 | 8% on £22,430 |
| Take-home pay (a year) | £28,720 | |
| Take-home pay (a month) | £2,393 |
So a £35,000 salary leaves around £28,720 a year, or £2,393 a month. Adding a pension contribution would lower the tax and NI further — try it in the calculator above.
Current rates & key facts
Income tax & National Insurance rates — England, Wales & NI (2026/27)
| Band | Taxable earnings | Income tax | National Insurance |
|---|---|---|---|
| Personal Allowance | Up to £12,570 | 0% | 0% |
| Basic rate | £12,571 – £50,270 | 20% | 8% |
| Higher rate | £50,271 – £125,140 | 40% | 2% |
| Additional rate | Over £125,140 | 45% | 2% |
Scotland uses different income tax bands (19%–48%). The Personal Allowance is reduced above £100,000. National Insurance shown is employee Class 1.
Last updated 28 June 2026 · Source: GOV.UK — Income Tax rates and Personal Allowances