This UK take-home pay calculator shows your salary after income tax, National Insurance and workplace pension for the 2026/27 tax year (6 April 2026 to 5 April 2027). It handles salary sacrifice, net pay and relief at source pensions, and the personal allowance taper above £100,000.
2026/27 income tax rates (England, Wales and Northern Ireland)
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
The personal allowance falls by £1 for every £2 of income over £100,000 and disappears at £125,140. The allowance and thresholds are frozen until April 2031.
2026/27 employee National Insurance
| Earnings | Rate |
|---|---|
| Up to £12,570 a year (£242 a week) | 0% |
| £12,570 – £50,270 | 8% |
| Over £50,270 | 2% |
Worked example
On a £50,000 salary with no pension, income tax is £7,486 and National Insurance is £2,994.40, leaving take-home pay of about £39,519.60 a year, or £3,293.30 a month. With a 5% salary sacrifice pension, take-home falls to about £3,143.30 a month, but £2,500 a year goes into your pension.
Pension types explained
- Salary sacrifice: you give up part of your salary for a pension contribution, saving both income tax and National Insurance.
- Net pay arrangement: the contribution is taken before income tax, but National Insurance is still charged on it.
- Relief at source: you pay 80% from your net pay and the government adds 20%; higher and additional rate taxpayers claim the rest through self assessment.
Frequently asked questions
What is the personal allowance for 2026/27?
£12,570. It is reduced by £1 for every £2 of adjusted net income above £100,000 and is zero once income reaches £125,140.
How much National Insurance do I pay in 2026/27?
Employees pay 8% on earnings between £12,570 and £50,270 a year, and 2% on earnings above that.
What is the 60% tax trap?
Between £100,000 and £125,140, you pay 40% income tax and also lose £1 of personal allowance for every £2 earned, giving an effective 60% rate. Pension contributions can bring income back below £100,000.
Does this work for Scotland?
Not fully. Scottish taxpayers have different income tax bands and rates set by the Scottish Parliament, although National Insurance is the same across the UK.
Are student loan repayments included?
No. Student loan repayments depend on your plan type and are deducted on top of tax and National Insurance.
Related calculators
Sources
- GOV.UK: Income tax rates and allowances
- GOV.UK: How much National Insurance you pay
- House of Commons Library: Direct taxes, rates and allowances 2026/27
Last reviewed: October 2026 against official government sources. This calculator gives estimates for education only and is not tax advice.