UK Salary After Tax Calculator 2026/27 — Take-Home Pay After Tax & NI
Enter your gross salary and see exactly what lands in your bank account in the 2026/27 tax year. This free calculator works out your Income Tax, employee National Insurance, pension contributions and student loan repayments using the official HMRC rates — with the Scottish tax bands if you live in Scotland — and shows your take-home pay per year, per month and per week.
Annual gross salary: £50,000
Scotland sets its own Income Tax bands. National Insurance is the same UK-wide.
Treated as salary sacrifice: it comes off your pay before Income Tax, National Insurance and student loan are worked out.
Repayments are taken through PAYE only on pay above your plan's threshold.
How your Income Tax is built up, band by band
Income Tax is not charged at one flat rate. The first slice of your pay falls in the lowest band, the next slice in the next band, and so on — which is why your effective rate is always lower than your highest (marginal) band rate.
Personal Allowance for this salary: £12,570
| Band | Rate | Income in band | Tax |
|---|
UK tax rates and thresholds for 2026/27
Income Tax — England, Wales & Northern Ireland
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | £0 – £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 earned over £100,000, and reaches £0 at £125,140.
Income Tax — Scotland
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Scottish bands apply to employment income; savings and dividend income use the rest-of-UK rates.
Employee National Insurance (Class 1)
| Earnings | Rate |
|---|---|
| Up to £12,570 a year | 0% |
| £12,570 – £50,270 a year | 8% |
| Over £50,270 a year | 2% |
Same rates in every part of the UK, including Scotland.
Student loan repayment thresholds 2026/27
| Plan | Threshold | Rate above it |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
Plan 1: England/Wales before Sept 2012 and Northern Ireland. Plan 2: England/Wales 2012–2023. Plan 5: England from Aug 2023.
How it works
- Start with your gross salary. Enter it per year, per month or per week — the calculator converts everything to an annual figure first.
- Take off your pension. Your pension percentage comes off the top (salary sacrifice), which lowers the pay that tax, National Insurance and student loan are charged on.
- Apply your Personal Allowance. The first £12,570 is tax-free. If you earn over £100,000, the allowance shrinks by £1 for every £2 above that, vanishing at £125,140.
- Tax each slice at its band rate. The rest is taxed slice by slice through the 2026/27 bands — three bands in England, Wales and Northern Ireland, six bands in Scotland.
- Add National Insurance and student loan. NI is 8% between £12,570 and £50,270 and 2% above that. Student loan repayments are 9% (6% postgraduate) of pay above your plan threshold.
- What's left is your take-home pay — shown per year, per month (÷12) and per week (÷52), with your effective and marginal rates.
Worked example: £50,000 salary in England
Gross salary £50,000 · England, Wales & NI rates · no pension, no student loan:
Taxable income is £50,000 − £12,570 Personal Allowance = £37,430, all inside the 20% basic band, so Income Tax is £37,430 × 20% = £7,486. National Insurance is 8% of the same £37,430 slice of earnings (£12,570 to £50,000) = £2,994.40.
Take-home pay: £39,519.60 a year — £3,293.30 a month, £759.99 a week
Set the calculator to £50,000 above and you will see exactly these figures. In Scotland the same salary takes home less, because the 42% higher rate starts at £43,663 instead of a 40% rate at £50,270.
Frequently asked questions
How much is £50,000 after tax in the UK in 2026/27?
What is the Personal Allowance in 2026/27?
How much National Insurance do employees pay in 2026/27?
How is take-home pay different in Scotland?
How do student loan repayments affect my take-home pay?
Does paying into a pension reduce my tax?
Rates and thresholds: HMRC Income Tax rates and allowances, HMRC Class 1 National Insurance rates, GOV.UK Scottish Income Tax 2026/27 and GOV.UK student loan repayment thresholds. Current as of November 2026.