UK Income Tax Calculator 2026/27
Work out your take-home pay on a UK salary for the 2026/27 tax year: income tax band by band, employee National Insurance, and the effect of a salary-sacrifice pension.
Paid by salary sacrifice, so it comes off before tax and National Insurance. A salary sacrifice cannot take your pay below the National Minimum Wage. Leave at 0 if you have no workplace pension.
Take-home pay a year
£34,299.60
- A month
- £2,858.30
- Income tax
- £6,036.00
- National Insurance
- £2,414.40
- Tax and NI as a share of salary
- 18.78%
- On your next £1
- 28% (20% tax + 8% NI)
On £45,000.00 a year you take home about £34,299.60, or £2,858.30 a month, after £6,036.00 income tax and £2,414.40 National Insurance and £2,250.00 into your pension.
How it's worked out
- Pay after pension
£45,000.00 − 5%£42,750.00 - Personal allowance£12,570.00
- Basic rate 20%
£30,180.00 × 20%£6,036.00 - National Insurance
8% from £12,570 to £50,270, 2% above£2,414.40
Income tax bands, 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
- For England, Wales and Northern Ireland; Scotland has its own income tax bands. Assumes the standard 1257L tax code, no other income, and no benefits in kind.
- Between £100,000 and £125,140 the allowance is withdrawn, which makes the effective rate on that slice 60%.
- From April 2029, salary sacrifice above £2,000 a year will no longer save National Insurance. This does not affect 2026/27.
2026/27 rates used
Personal allowance £12,570 · Basic 20% up to £50,270 · Higher 40% up to £125,140 · Additional 45% above
Employee Class 1 National Insurance is 8% on earnings between £12,570 and £50,270 a year and 2% above that.
Examples
£30,000: £3,486 tax and £1,394.40 NI. £60,000: £11,432 tax and £3,210.60 NI. £110,000: the allowance drops to £7,570 and tax is £33,432. £150,000: no allowance and £53,703 tax.
Pension contributions
The pension figure is treated as salary sacrifice, so it comes off your pay before both tax and NI. On £45,000 with 5% going into a pension, tax is £6,036, NI is £2,414.40 and take-home is £34,299.60. A pension paid from net pay with tax relief at source saves tax but not NI. From April 2029, salary sacrifice above £2,000 a year will no longer save NI; this does not affect 2026/27.
The result leaves out student loan deductions, the High Income Child Benefit Charge, taxable benefits and tax codes other than 1257L.
Questions people ask
How much tax do I pay on £30,000?
In 2026/27, £3,486 income tax and £1,394.40 National Insurance, leaving £25,119.60 a year, or about £2,093 a month, before any pension.
What is the personal allowance for 2026/27?
£12,570, frozen at the same level as previous years. Above £100,000 it falls by £1 for every £2 you earn, so it is gone completely at £125,140.
Why is there a 60% tax rate?
Between £100,000 and £125,140 you pay 40% tax and also lose allowance, which works out at an effective 60% on that slice. Pension contributions that bring your income below £100,000 recover the allowance.
Does this work for Scotland?
No. Scotland sets its own income tax bands and rates. National Insurance is the same across the UK, but the tax figure here uses the rates for England, Wales and Northern Ireland.
About this calculator
Formula and rules last checked 12 November 2026Written and tested by the CalculatorDex teamReport a problem
Sources: GOV.UK: Income Tax rates and Personal Allowances · GOV.UK (HMRC): Rates and thresholds for employers 2026 to 2027 · GOV.UK (HMRC): Salary sacrifice and the effects on PAYE