UK Salary Calculator 2026/27 - Take Home Pay Calculator

Calculate your net salary after Income Tax and National Insurance contributions

Enter your annual gross salary in £

How UK Salary Tax Works (2026/27)

Income Tax Rates 2026/27

Band Taxable Income Tax Rate
Personal Allowance Up to £13,270 0%
Basic Rate £13,271 to £52,570 20%
Higher Rate £52,571 to £127,140 40%
Additional Rate Over £127,140 45%

National Insurance Contributions (NICs)

Class 1 Employee NICs: 10% on earnings between £13,270 and £52,570, then 2% on earnings above £52,570

How It's Calculated

Take Home Pay = Gross Salary - Income Tax - National Insurance

Key Points

  • PAYE: Pay As You Earn - tax deducted at source by employer
  • Tax Code: Most employees have tax code 1327L for 2026/27
  • Personal Allowance: £13,270 tax-free income per year
  • NI Threshold: Same as Personal Allowance (aligned in 2026)

Frequently Asked Questions

What is take home pay?

Take home pay (net salary) is what you receive after Income Tax and National Insurance are deducted from your gross salary.

What is the tax-free Personal Allowance?

For 2026/27, you can earn up to £13,270 per year without paying Income Tax.

How much National Insurance do I pay?

Employees pay 10% NI on earnings between £13,270 and £52,570, then 2% on anything above £52,570.

When do I pay 40% tax?

You pay 40% Income Tax on annual earnings between £52,571 and £127,140.