Take-Home Pay Calculator UK 2026/27 & 2025/26

Calculate your exact take-home pay after income tax, National Insurance, pension and student loan deductions. Works for all UK salaries including Scottish rates.

James Mitchell
James Mitchell · Senior Tax Advisor (CTA, ATT) · Reviewed

Calculator

Find out exactly how much of your salary you'll take home after all deductions. This calculator applies the 2025/26 tax bands, current National Insurance rates, automatic pension enrolment, and student loan repayments to give you your accurate monthly and annual take-home pay.

UK Income Tax Bands 2025/26 Quick Reference

These are the official HMRC income tax bands for the 2025/26 tax year (6 April 2025 to 5 April 2026). The personal allowance has been frozen at £12,570 until at least April 2028.

BandTaxable IncomeRate
Personal Allowance£0 – £12,5700%
Basic Rate£12,571 – £50,27020%
Higher Rate£50,271 – £125,14040%
Additional RateOver £125,14045%

Employee National Insurance 2025/26: 8% on earnings between £12,570 and £50,270, then 2% above £50,270. The NI threshold is aligned with the personal allowance.

Source: GOV.UK — Income Tax Rates and Allowances

Salary After Tax Examples for 2025/26

These worked examples show take-home pay at common UK salaries. All calculations assume a standard 1257L tax code, no pension, no student loan, and England/Wales/NI tax region.

Gross SalaryIncome TaxNITake-Home (Year)Take-Home (Month)
£25,000£2,486£994£21,520£1,793
£30,000£3,486£1,394£25,120£2,093
£35,000£4,486£1,794£28,720£2,393
£50,000£7,486£2,966£39,548£3,296
£75,000£17,432£3,461£54,107£4,509
£100,000£27,432£3,961£68,607£5,717

Figures exclude pension contributions and student loan deductions. Use the calculator above for your exact amount.

Employer National Insurance Changes for 2025/26

From April 2025, employer NI increased to 15% (from 13.8%) and the secondary threshold dropped from £9,100 to £5,000. This means employers pay significantly more, which may affect hiring decisions and pay rises.

While employer NI does not reduce your take-home pay directly, it increases the total cost of employing you. On a £35,000 salary, employer NI is now £4,500 (compared to £3,574 in 2024/25). Some employers may offer salary sacrifice schemes to offset this cost, which can actually increase your take-home pay.

Source: GOV.UK — National Insurance Rates and Categories

Scottish Income Tax Rates vs England 2025/26

Scotland sets its own income tax rates. Scottish taxpayers generally pay more tax than those in England, Wales and Northern Ireland above £28,867. Below that threshold, Scottish taxpayers pay slightly less due to the 19% starter rate.

Scottish BandTaxable IncomeRate
Starter Rate£12,571 – £14,87619%
Basic Rate£14,877 – £26,56120%
Intermediate Rate£26,562 – £43,66221%
Higher Rate£43,663 – £75,00042%
Advanced Rate£75,001 – £125,14045%
Top RateOver £125,14048%

Impact at £50,000: A Scottish taxpayer on £50,000 pays approximately £7,976 income tax vs £7,486 in England — £490 more per year (£41/month).

Source: GOV.UK — Scottish Income Tax

Related Calculators

Salary Calculator | Income Tax Calculator | NI Calculator | Student Loan Calculator | Pension Calculator | Take Home Pay Calculator | Tax Deductions Calculator | Employer NI Calculator | Payslip Calculator | Self-Employed Tax Calculator

Frequently Asked Questions

What is the income tax rate for 2025/26 in the UK?
UK income tax 2025/26 (England, Wales, NI): Personal allowance £12,570 (0%), Basic rate £12,571-£50,270 (20%), Higher rate £50,271-£125,140 (40%), Additional rate above £125,140 (45%). Scotland has different rates: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Top (47%).
How much National Insurance do I pay in 2025/26?
Employee NI for 2025/26: 8% on earnings between £12,570 and £50,270 per year, then 2% on earnings above £50,270. The rate was reduced from 10% in January 2025 and again to 8% in April 2024. Employer NI rates are separate and paid by your employer.
What is the personal allowance for 2025/26?
The personal allowance is £12,570 for 2025/26 — the same as 2024/25 as it has been frozen until April 2028. This means you pay no income tax on the first £12,570 of earnings. It reduces by £1 for every £2 earned above £100,000, disappearing entirely at £125,140.
How does pension contribution affect take-home pay?
Most workplace pensions use salary sacrifice, meaning contributions reduce your taxable income. A 5% contribution on a £40,000 salary = £2,000/year reduction in taxable pay. You save 20% income tax (£400) + 8% NI (£160) = £560 in tax savings. Your pension pot receives the full £2,000, but your payslip deduction is only £1,440 net.
How do I calculate my monthly take-home from annual salary?
Annual take-home ÷ 12 = monthly take-home. Example: £35,000 gross salary → approximately £27,748 take-home after basic income tax and NI → £2,312/month. Use this calculator for the exact figure including your pension, student loan, and any other deductions.
What is the tax-free personal allowance for Scottish taxpayers?
Scottish taxpayers receive the same personal allowance of £12,570 — it's set by Westminster, not Holyrood. However, Scottish income tax rates and bands above the personal allowance differ. Scotland's 2025/26 rates: Starter 19% (£12,571-£14,876), Basic 20% (£14,877-£26,561), Intermediate 21% (£26,562-£43,662), Higher 42% (£43,663-£75,000), Top 47% (above £125,140).
How much student loan will I repay from my salary?
Plan 2 (most common): 9% of income above £27,295. On £35,000: (£35,000 - £27,295) × 9% = £693/year = £57.75/month. Plan 5 (post-2023 starters): 9% above £25,000, repaid for 40 years. Postgraduate Loan: 6% above £21,000. Repayments are income-contingent — you never repay more than you earn.
What is the marriage allowance and how does it affect take-home pay?
If one partner earns below the personal allowance (£12,570) and the other pays basic rate tax (20%), the lower earner can transfer £1,260 of their allowance. This saves the higher earner approximately £252/year in tax. Not available to higher/additional rate taxpayers. Apply via HMRC's Marriage Allowance service.
What is the £100,000 salary trap and how does it reduce take-home pay?
When you earn over £100,000, your personal allowance of £12,570 reduces by £1 for every £2 above £100,000. This creates an effective marginal tax rate of 60% on income between £100,000 and £125,140. At £125,140, your personal allowance reaches zero. To avoid this trap, consider increasing pension contributions or charitable giving via salary sacrifice to bring your adjusted net income below £100,000.
How much is salary after tax on £40,000 in the UK?
On a £40,000 salary in 2025/26 with standard tax code 1257L and no pension or student loan: Income tax = £5,486, National Insurance = £2,194. Total deductions = £7,680. Take-home pay = £32,320/year or £2,693/month. With a 5% pension contribution (£2,000), your take-home drops to approximately £30,720/year but you save £560 in combined tax and NI.
Does salary sacrifice increase my take-home pay?
Salary sacrifice reduces your gross salary before tax and NI are calculated. While it lowers your gross pay, the tax and NI savings can mean you keep more overall. For example, on £35,000 with 5% salary sacrifice pension: you pay £1,750 less gross, but save £350 in tax (20%) and £140 in NI (8%), so the net cost is only £1,260. Your pension gets the full £1,750, including £490 in tax savings.
How is emergency tax calculated and can I get it back?
Emergency tax is applied when HMRC has not issued your correct tax code, typically when you start a new job. Under emergency tax code BR, all earnings are taxed at 20% with no personal allowance. Under code 0T, you lose your personal allowance entirely. You can claim back overpaid tax by contacting HMRC on 0300 200 3300 or checking your tax online at gov.uk/check-income-tax. HMRC usually processes refunds within 5-12 weeks.

Official Sources

Data verified against official UK government sources. Last checked April 2026.