UK Salary Calculator
Income tax, National Insurance, pension & student loans — 2026/27 & 2025/26
Salary
Tax settings
Pension
Student loans
Allowances
Benefits in kind
Child Benefit
Your results
Assumed tax code: 1257L
Effective IT
11.6%
Overall rate
16.3%
Marginal
28%
Income breakdown
Tax by band
Estimates only. Based on standard PAYE tax code, single job, and HMRC rates for 2026/27. Not financial advice.
UK Salary Calculator 2026/27
Calculate your exact take-home pay for the 2026/27 and 2025/26 tax years. Covers PAYE income tax for England, Wales, Northern Ireland, and Scotland, Class 1 National Insurance, workplace and personal pensions, salary sacrifice, student loan repayments, and Benefits in Kind including company cars.
Nursery Cost Calculator
Working parents can compare the real cost of sending a child to nursery 2, 3, 4, or 5 days a week. The tool calculates your reduced salary, recalculates PAYE on that lower income, and shows net take-home after nursery fees — including any Tax-Free Childcare top-up (up to £2,000/year per child).
UK Tax Rates 2026/27
- Personal Allowance: £12,570
- Basic rate (20%): up to £50,270
- Higher rate (40%): £50,271–£125,140
- Additional rate (45%): above £125,140
- NI primary rate: 8% (to £50,270)
- Employer NI: 15% above £5,000
- PA taper: £100,000–£125,140
Frequently Asked Questions
How is UK income tax calculated for 2026/27?▼
Income tax is calculated on taxable income above the Personal Allowance (£12,570). The basic rate of 20% applies from £12,571 to £50,270; the higher rate of 40% from £50,271 to £125,140; and the additional rate of 45% above £125,140. Scottish residents pay different rates set by the Scottish Parliament.
How much National Insurance do I pay in 2026/27?▼
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 per year, then 2% on earnings above £50,270. Contributions stop if you are above State Pension age.
Does salary sacrifice reduce my take-home pay?▼
Salary sacrifice reduces your gross pay, which lowers your income tax and National Insurance bills. Your cash take-home may fall by less than the sacrifice amount — sometimes significantly less if you are a higher-rate taxpayer — and your employer saves on employer NI too.
When does the Personal Allowance taper apply?▼
Your Personal Allowance reduces by £1 for every £2 your adjusted net income exceeds £100,000. It reaches zero at £125,140, creating an effective 60% marginal tax rate in that band. Pension contributions or Gift Aid can bring income below £100,000 and restore the allowance.
What is Tax-Free Childcare and how much can I save?▼
Tax-Free Childcare is a government scheme where for every 80p you pay into your childcare account, the government adds 20p — up to £2,000 per year per child (£4,000 for disabled children). Both parents must earn at least £8,396 a year and neither can earn more than £100,000 adjusted net income.
Is it worth working part-time when my child is in nursery?▼
It depends on the nursery fees relative to your salary reduction. Working fewer days reduces both your gross pay and your tax bill, but the net salary loss can be significant. Our nursery calculator compares 2, 3, 4, and 5-day schedules side-by-side so you can see exactly how much you keep after fees.
How does Scotland income tax differ from the rest of the UK?▼
Scotland has six income tax bands set by the Scottish Parliament. The starter rate (19%) and intermediate rate (21%) differ from the UK-wide 20% basic rate. Higher earners in Scotland pay 42% (higher rate), 45% (advanced rate), or 48% (top rate), which are generally higher than the equivalent UK rates of 40% and 45%.
How are student loan repayments calculated?▼
Repayments depend on your plan. Plan 1: 9% above £24,990; Plan 2: 9% above £27,295; Plan 4 (Scotland): 9% above £31,395; Plan 5: 9% above £25,000; Postgraduate: 6% above £21,000. Multiple plans can apply simultaneously.