Tax Calculator UK — Tax, National Insurance, Take-Home
Enter your salary for a full 2026/27 UK tax estimate in pounds — the 20/40/45% bands or Scotland’s six bands, the personal allowance taper, National Insurance, and options for pensions, student loans, dividends, savings interest and rental income.
Your pay
Advanced options
Already included in every calculation: the full 2026/27 bands for your region (including Scotland’s six bands and the 45% additional rate), the £100,000 personal-allowance taper on the standard code, and employee National Insurance at 8% and 2%.
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Your estimated take-home
Where your salary goes
Your total income split into take-home pay, income tax, National Insurance, pension and student loan. It redraws when you press Calculate.
- Take-home is total income minus income tax through the full 2026/27 bands, National Insurance at 8% then 2%, and any pension or student loan deductions you add.
- The personal allowance tapers above £100,000 — on a £110,000 salary it falls to £7,570, and by £125,140 it has tapered away completely.
- On a £60,000 salary, tax of £11,432.00 and NI of £3,210.60 leave £45,357.40 a year — a 24.4% total deductions rate. In Scotland the same salary pays £13,182.05 of income tax.
A complete UK tax estimate for 2026/27, not just salary: add dividends, savings interest and rental income and they are stacked on top of your pay in the right order — personal allowance first, then your region’s bands for earnings and rent, the UK savings allowances, and the 2026/27 dividend rates of 10.75%, 35.75% and 39.35% above the £500 dividend allowance.
Keep exploring
Three companion tools for UK pay and housing.
How it works
Three steps from gross pay to take-home.
Enter your salary
Your gross annual pay before any deductions, and your tax region.
Add what else applies
Pension, student loan, Marriage Allowance, dividends, savings interest or rent — Advanced options keeps them optional.
Compare take-home
Annual, monthly and weekly take-home update when you press Calculate.
The math behind your take-home
UK take-home is total income minus its deductions. Income tax applies to taxable income (income above your personal allowance) through the 20%, 40% and 45% bands — or Scotland’s six bands on earnings and rent. National Insurance applies to employment pay: 8% between £12,570 and £50,270, then 2% above. Savings interest and dividends stack on top of your other income, in that order.
Worked examples:
| Salary | Calculation | Take-home |
|---|---|---|
| £30,000 | Tax 20% × £17,430 = £3,486.00; NI 8% × £17,430 = £1,394.40 | £25,119.60 |
| £60,000 | Tax £7,540.00 + £3,892.00 = £11,432.00; NI £3,016.00 + £194.60 = £3,210.60 | £45,357.40 |
| £110,000 | Allowance tapers to £7,570 → tax £33,432.00; NI £4,210.60 | £72,357.40 |
| £150,000 | Allowance fully tapered → tax £53,703.00; NI £5,010.60 | £91,286.40 |
Go deeper
The bands in full — and what the model skips.
- Personal allowance: the first £12,570 is tax-free. It shrinks by £1 for every £2 earned above £100,000, reaching £0 at £125,140.
- Basic rate 20%: taxable income from £0 to £37,700 (gross £12,571 to £50,270 at the full allowance).
- Higher rate 40%: taxable income from £37,701 to £125,140.
- Additional rate 45%: taxable income above £125,140.
- National Insurance: 8% on gross pay between £12,570 and £50,270; 2% on everything above £50,270; nothing below £12,570.
Worked check at £60,000: tax = 20% of £37,700 (£7,540) + 40% of £9,730 (£3,892) = £11,432. NI = 8% of £37,700 (£3,016) + 2% of £9,730 (£194.60) = £3,210.60. Take-home = £45,357.40.
Scotland sets its own bands for earnings and rent — six bands for 2026/27 (Scottish Government). The personal allowance and the £100,000 taper are UK-wide:
| Scottish band | Gross income (full allowance) | Rate |
|---|---|---|
| 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 | Above £125,140 | 48% |
Savings and dividend income use the UK-wide rules in both regions: the £5,000 starting-rate band and personal savings allowance (£1,000 / £500 / £0) for interest, and a £500 allowance then 10.75% / 35.75% / 39.35% for dividends in 2026/27.
The model now includes Scotland, pensions, student loans, Marriage Allowance, tax codes and other income. Still outside it:
- Benefits in kind: a company car or private medical cover changes your tax code and your bill.
- More than one job: each employment is taxed under its own code in real PAYE.
- Per-pay-period timing: PAYE is cumulative and National Insurance is per payslip, so a bonus month can differ from this annual view.
- Pension limits: contributions are assumed to sit inside the £60,000 standard annual allowance and to be fully relievable.
- Savings detail: the personal savings allowance follows your highest band on the figures entered; ISA interest (always tax-free) and joint accounts are not modeled.
Use this for budgeting and comparisons, not as a payslip guarantee. For a salary-only breakdown including employer National Insurance and total employment cost, use the Salary Calculator UK.
Frequently asked questions
Quick answers about UK tax and National Insurance in 2026/27.
How much tax do I pay on a £60,000 salary?
Income tax of £11,432.00 plus National Insurance of £3,210.60 — total deductions £14,642.60, leaving take-home pay of £45,357.40 a year, or £3,779.78 a month. That is for England, Wales and Northern Ireland with the standard 1257L code; in Scotland the income tax on the same salary is £13,182.05.
What is the personal allowance?
The first £12,570 of income is tax-free for most people in 2026/27. Above £100,000 of income the allowance shrinks by £1 for every £2 extra, disappearing completely at £125,140. Your tax code sets it in practice — 1257L is the standard code, and you can enter a different code in Advanced options.
What are the UK income tax bands for 2026/27?
In England, Wales and Northern Ireland: 20% basic rate on the first £37,700 of taxable income, 40% higher rate up to £125,140, and 45% additional rate above that. Scotland has six bands on earnings instead: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. Taxable income is your income minus the personal allowance.
How does National Insurance work here?
Employees pay 8% on gross pay between £12,570 and £50,270 a year, then 2% on pay above £50,270, and nothing below £12,570. The same rates and thresholds apply in Scotland — National Insurance is not devolved.
How are dividends taxed in 2026/27?
Dividends stack on top of your other income. The first £500 is covered by the dividend allowance at 0%, and the rest is taxed at 10.75% in the basic-rate band, 35.75% at higher rate and 39.35% at additional rate. Those basic and higher rates rose by 2 points in April 2026 (from 8.75% and 33.75%). Example: £10,000 of dividends on a £50,000 salary costs £3,396.25 in dividend tax.
How is savings interest taxed?
Interest stacks above your salary and rental income. A starting-rate band of up to £5,000 is taxed at 0% when your other taxable income is low, and the personal savings allowance covers £1,000 of interest for basic-rate taxpayers, £500 at higher rate and £0 at additional rate. Anything left is taxed at 20%, 40% or 45% by band. Example: £8,000 of interest on a £20,000 salary leaves £1,400 of savings tax after the £1,000 allowance.
What happens if I have rental or other income on top of my salary?
It is stacked on top of your salary and taxed in your region’s bands — so rent that lands above £50,270 of total income is taxed at 40%, not 20%. It also counts toward the £100,000 personal-allowance taper: £100,000 of salary plus £20,000 of rent cuts your allowance to £2,570 and the rental slice costs £8,000 of extra tax.
How do pension contributions and student loans change the result?
Add them in Advanced options. Salary sacrifice cuts income tax, National Insurance and student loan repayments; a net pay arrangement cuts income tax only; relief at source grosses your contribution up by 25% and extends your basic-rate band. Student loans repay at 9% above your plan threshold (Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000) and postgraduate loans at 6% above £21,000, on top of any undergraduate plan.
How does Marriage Allowance work?
A lower-earning spouse or civil partner can transfer £1,260 of their personal allowance. The recipient does not get a bigger allowance — HMRC instead takes £252 (20% of £1,260) off their tax bill, capped at the tax they owe. The transferor’s own allowance falls to £11,310. Pick who gives and who receives in Advanced options, unless your tax code already shows it (codes ending in M or N).
Is this official HMRC advice?
No — but it is built on the official figures: 2026/27 rates and thresholds from HMRC and the Scottish Government. It matches annual PAYE for the income and options you enter, but it is an estimate for information only, not tax advice. Check gov.uk or an accountant for your exact position.
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Disclaimer
This calculator provides an estimate for information only — it is not official HMRC guidance and not tax or financial advice. It uses 2026/27 rates and thresholds published by HMRC and, for Scotland, the Scottish Government (tax year 6 April 2026 to 5 April 2027), with the options you select. Benefits in kind, multiple jobs, the high income child benefit charge and per-pay-period PAYE timing are excluded. All figures are shown in pounds sterling. Verify your position at gov.uk or with a qualified accountant.