United Kingdom · 2026/27 · employees
UK Income Tax & Take-Home Pay Calculator
A detailed net-pay calculator for the UK — income tax (with separate Scottish bands), National Insurance, student loans, pension contributions by method, the £100,000 allowance taper and more. It shows exactly how your gross becomes your take-home.
How your take-home is worked out
Your gross pay is reduced by four things: income tax, National Insurance, any student loan repayment and any pension contribution. This calculator models each precisely, including the things most simple calculators miss.
Scotland has different income tax
If you live in Scotland, income tax is set by the Scottish Parliament. For 2026/27 there are six bands — a 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate — so a Scottish and a rest-of-UK taxpayer on the same salary often pay different amounts. National Insurance, and the rates on savings and dividends, stay UK-wide.
Pension method matters
How you pay into a pension changes the result. Salary sacrifice reduces your gross pay, so you save both income tax and National Insurance. A workplace "net pay" scheme saves income tax but not NI. A personal pension uses relief at source — you pay 80% and the provider reclaims the basic-rate 20%, with higher-rate relief given by extending your basic-rate band.
The £100,000 trap and student loans
Above £100,000 of income, your personal allowance is withdrawn by £1 for every £2, creating an effective ~60% marginal rate between £100,000 and £125,140 — the calculator handles this automatically. Student loan repayments are 9% of income above your plan's threshold (6% for postgraduate loans), and you can repay an undergraduate and a postgraduate loan at the same time.
Frequently asked questions
How much of my salary do I take home?
It depends on your salary, region, pension and student loan. Enter your details above for an exact breakdown — the calculator shows take-home as a year, month or week, plus your effective and marginal rates.
Do Scottish taxpayers pay more?
It varies. Scottish taxpayers on lower incomes can pay slightly less, while middle and higher earners generally pay more than the rest of the UK because of the 42%, 45% and 48% bands. Switch the region toggle to compare.
Which pension method should I pick?
Use the method your employer or provider actually operates. Salary sacrifice is usually the most tax-efficient because it also saves National Insurance, but not all employers offer it.
Is National Insurance affected by my pension?
Only salary sacrifice reduces National Insurance. Net-pay and relief-at-source pensions reduce income tax but leave NI based on your full salary.
Related
Educational estimate — not tax advice. UK 2026/27 for a resident employee under State Pension age on a standard cumulative tax code, using annual thresholds (personal allowance £12,570 with taper over £100,000; rest-of-UK 20/40/45 and Scottish 19/20/21/42/45/48 bands; NI 8%/2%; student loan plans 1/2/4/5 at 9% and postgraduate at 6%). It doesn't model directors' annualised NI, multiple jobs, K codes, or savings/dividend income. Confirm with
HMRC and your payslip.