UK Salary Calculator

The UK uses a progressive income tax system. For 2026/27 in England/Wales/NI: the first £12,570 is tax-free (Personal Allowance), 20% on £12,571–£50,270 (basic rate), 40% on £50,271–£125,140 (higher rate), and 45% above £125,140 (additional rate). The Personal Allowance reduces by £1 for every £2 earned above £100,000.

National Insurance (NI) is a social contribution. Employees pay 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. Employers pay 15% on earnings above £5,000 per year. NI funds the state pension, NHS, and benefits.

Scotland has its own income tax bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). The thresholds differ from England/Wales, meaning Scottish taxpayers may pay more or less depending on their income level.

Student loan repayments are deducted from your salary once you earn above the threshold: Plan 1 (£24,990/year), Plan 2 (£27,295), Plan 4 (£31,395, Scotland), Plan 5 (£25,000). The repayment rate is 9% of earnings above the threshold. Postgraduate loans are 6% above £21,000.

This calculator provides a close estimate based on official HMRC 2026/27 tax rates, NI thresholds, and student loan repayment plans. Actual take-home pay may vary due to tax code adjustments, benefits in kind, salary sacrifice schemes, or other personal circumstances.