UK Income Tax and National Insurance Calculator 2026/27
Enter your salary to see your 2026/27 income tax, National Insurance and monthly take-home pay.
Your numbers
Your results
UK Income Tax and National Insurance Calculator 2026/27 by TheCalcTools
How the UK Income Tax and National Insurance Calculator 2026/27 works
For 2026/27 the personal allowance is £12,570. Above it, the basic rate of 20% applies to the next £37,700, the higher rate of 40% up to £125,140 and the additional rate of 45% above that (England, Wales and Northern Ireland; Scotland has its own bands).
The personal allowance falls by £1 for every £2 of income over £100,000, so it is gone at £125,140. That creates an effective 60% tax rate between £100,000 and £125,140.
Employee Class 1 National Insurance is 8% on earnings between £12,570 and £50,270 a year and 2% above. Salary sacrifice pension contributions reduce both tax and NI; net pay arrangements reduce tax only; relief-at-source contributions are paid from net pay and the provider adds 20% basic-rate relief.
The formula
Worked example
Using the default values shown in the calculator:
| Annual gross salary | £45000 |
|---|---|
| Workplace pension contribution | 5 % of salary |
| Pension contributions are | Net pay arrangement (reduce taxable pay) |
- Pension: 5% × £45,000 = £2,250 under net pay, so taxable pay is £42,750.
- Tax: 20% × (£42,750 − £12,570) = £6036.00. NI: 8% × (£45,000 − £12,570) = £2594.40.
- Take-home: £34119.60 a year, £2843.30 a month.
Result:
| Monthly take-home pay | £2843.30 |
|---|---|
| Income tax per year | £6036.00 |
| National Insurance per year | £2594.40 |
| Personal allowance | £12570 |
| Annual take-home pay | £34119.60 |
| Marginal rate (tax + NI) | 28% |
Frequently asked questions
Does this work for Scotland?
No. Scottish taxpayers pay income tax on non-savings income at Scottish rates (19% to 48%). National Insurance is the same across the UK.
Are student loans included?
No. Student loan repayments depend on your plan and threshold; subtract them separately.
Why is my tax code not 1257L?
Your code can differ if you have benefits in kind, untaxed income, a tax refund being collected, or earnings over £100,000. This calculator assumes a standard allowance.
Sources and further reading
- GOV.UK: Income Tax rates and Personal Allowances
- GOV.UK: National Insurance rates and categories
- GOV.UK: Rates and thresholds for employers 2026 to 2027
Related calculators
More in Tax & Salary · All calculators
This calculator gives estimates for information only. It is not tax or legal advice. Tax rules change and depend on your circumstances, so check current rules or ask a qualified professional. See our disclaimer.