GenzeeUK Salary & Income Tax Calculator 2026/27
Enter your salary to see your UK take-home pay — Income Tax, employee National Insurance, and net pay per month and per year — for the 2026/27 tax year.
Take-home pay
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Annual: —
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How UK Income Tax and National Insurance work
Most UK employees pay two separate deductions from their salary: Income Tax and National Insurance (NI). Both are calculated on your gross salary but work differently. Income Tax gives you a tax-free Personal Allowance first, then taxes the rest in bands at rising rates. National Insurance has no equivalent allowance below its threshold, but the threshold happens to match the Personal Allowance, so both usually start biting at the same salary.
2026/27 Income Tax bands (England, Wales & Northern Ireland)
- Personal Allowance: £12,570 — tax-free, for income up to £100,000
- Basic rate: 20% — on taxable income from £0 to £37,700 (i.e. salary £12,571–£50,270)
- Higher rate: 40% — on taxable income from £37,700 to £125,140 worth of taxable income
- Additional rate: 45% — on income above £125,140
Between £100,000 and £125,140, your Personal Allowance is reduced by £1 for every £2 you earn above £100,000, disappearing entirely at £125,140. Combined with the 40% higher rate, this creates an effective marginal tax rate of around 60% on that slice of income — a well-known quirk often called the "£100k tax trap".
2026/27 National Insurance (employee, Class 1)
- No NI on the first £12,570 (the Primary Threshold)
- 8% on earnings from £12,570 to £50,270 (the Upper Earnings Limit)
- 2% on earnings above £50,270
Worked example
On a £35,000 salary: Personal Allowance is £12,570, so £22,430 is taxable, all in the basic rate band — Income Tax = 20% × £22,430 = £4,486/year. National Insurance = 8% × (£35,000 − £12,570) = £1,794/year. Take-home pay = £35,000 − £4,486 − £1,794 = £28,720/year, or about £2,393/month.
On a £120,000 salary — inside the Personal Allowance taper — take-home works out to about £76,157/year (£6,346/month), an effective combined rate of roughly 37% overall, even though the marginal rate on the last pound earned in that band is closer to 62%.
What this calculator doesn't include
To keep the numbers verifiable, this tool covers Income Tax and employee National Insurance only. It does not account for: student loan repayments (rate depends on your repayment plan), workplace pension contributions or salary sacrifice, the Scottish Income Tax bands (which differ from the rest of the UK), Marriage Allowance, or benefits-in-kind. Each of these can change your real take-home pay.
Frequently asked questions
What is the Personal Allowance for 2026/27?
£12,570 — the amount you can earn before paying any Income Tax. It has been frozen since 2021/22 and stays frozen through 2027/28 under current government policy.
Why does my Personal Allowance disappear above £100,000?
HMRC reduces your Personal Allowance by £1 for every £2 you earn above £100,000, so it reaches £0 once your income hits £125,140. This creates an effective marginal rate of around 60% on income between £100,000 and £125,140, since you lose tax-free allowance and pay the higher rate at the same time.
Does this calculator work for Scotland?
No. Scotland sets its own Income Tax bands and rates, which differ from England, Wales and Northern Ireland. This calculator uses rUK (England/Wales/NI) rates only.
Is student loan repayment included?
No. Student loan repayments depend on which repayment plan you're on and are deducted separately from Income Tax and National Insurance. This calculator covers Income Tax and employee National Insurance only.
What National Insurance rate does this use?
Standard employee Class 1 rates: 8% on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year), and 2% above that. Employer National Insurance is a separate cost to your employer and isn't shown here.