Take-Home Pay Calculator 2026/27 – UK
Enter your annual gross salary to see your take-home pay per year and per month, Income Tax, National Insurance and the employer's total cost under the 2026/27 tax year rates (from 6 April 2026).
Take-home pay per year: £28,719.60
Take-home pay per month: £2,393.30 · Net share: 82.1% · Total cost of employment: £39,500.00
| Employee | |
|---|---|
| Personal Allowance | £12,570.00 |
| Taxable income | £22,430.00 |
| Income Tax | £4,486.00 |
| National Insurance | £1,794.40 |
| Take-home pay per year | £28,719.60 |
| Employer | |
|---|---|
| National Insurance | £4,500.00 |
| Total cost of employment | £39,500.00 |
This is an indicative calculation based on the 2026/27 tax year rates (from 6 April 2026) for an employee in England, Wales or Northern Ireland on the standard tax code. It does not include pension contributions, student loan repayments or Scottish tax bands, and is not tax advice.
How take-home pay is calculated in the UK in 2026/27
The UK tax year runs from 6 April 2026 to 5 April 2027 and works in annual amounts. The £12,570 Personal Allowance (standard tax code 1257L) is deducted from your gross salary first. The remainder — your taxable income — is charged Income Tax in three bands: 20% up to £37,700, 40% on the part up to £125,140 and 45% above that. With the standard Personal Allowance the 40% rate therefore starts at a gross salary of £50,270. The thresholds are frozen until 2031.
Above £100,000 of income the Personal Allowance is withdrawn by £1 for every extra £2, disappearing entirely at £125,140. Between £100,000 and £125,140 the effective tax rate on part of your income therefore reaches 60%. The calculator applies the taper automatically.
On top of tax, employees pay Class 1 National Insurance: 8% on annual earnings between £12,570 and £50,270 and 2% on earnings above £50,270. The calculator uses an annualised approximation — actual NI is worked out per pay period and can differ by pennies. On a £35,000 salary, for example, tax is £4,486 and NI is £1,794.40, leaving take-home pay of £28,719.60 a year (£2,393.30 a month).
Employers additionally pay employer National Insurance of 15% on the part of the salary above £5,000 a year — £4,500 on a £35,000 salary, making the total cost of employment £39,500. The National Living Wage (age 21+) is £12.71 an hour from April 2026, which on a 37.5-hour week works out at roughly £24,784.50 gross a year.
Examples: annual gross salary vs. take-home pay 2026/27
| Annual gross salary | Take-home pay per year |
|---|---|
| £25,000 | £21,519.60 |
| £35,000 | £28,719.60 |
| £50,000 | £39,519.60 |
| £80,000 | £56,957.40 |
| £120,000 | £76,157.40 |
| £150,000 | £91,286.40 |
Frequently asked questions
What is the take-home pay on a £35,000 salary in 2026/27?
With the standard Personal Allowance, Income Tax is £4,486 and National Insurance is £1,794.40, leaving £28,719.60 a year, or £2,393.30 a month.
When do I start paying 40% tax?
The 40% rate applies to taxable income above £37,700, which with the standard £12,570 Personal Allowance corresponds to a gross salary above £50,270 a year.
What is the Personal Allowance and when is it reduced?
A tax-free allowance of £12,570 a year (tax code 1257L). Above £100,000 of income it is withdrawn by £1 for every £2, disappearing entirely at £125,140.
How much National Insurance do employees pay in 2026/27?
8% on annual earnings between £12,570 and £50,270 and 2% on earnings above £50,270. Employers pay a further 15% on the part of the salary above £5,000.
Does the calculator work for Scotland?
No — Scotland sets its own Income Tax rates and bands. The calculator uses the bands for England, Wales and Northern Ireland; National Insurance, however, is the same across the whole UK.
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Last updated: 17 July 2026