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Income Tax Bands 2026/27
| Band | England / Wales / NI | Scotland |
|---|---|---|
| £0 – £12,570 | 0% (Personal Allowance) | 0% (Personal Allowance) |
| £12,571 – £16,537 | 20% | 19% (Starter) |
| £16,538 – £29,526 | 20% | 20% (Basic) |
| £29,527 – £43,662 | 20% | 21% (Intermediate) |
| £43,663 – £50,270 | 20% | 42% (Higher) |
| £50,271 – £75,000 | 40% | 42% (Higher) |
| £75,001 – £125,140 | 40% | 45% (Advanced) |
| Above £125,140 | 45% | 48% (Top) |
Personal Allowance tapers by £1 for every £2 earned above £100,000, fully withdrawn at £125,140 (both nations).
Net Pay, Payroll & Take-Home Pay — the Same Thing
"Take-home pay", "net pay" and "net salary" all mean the same figure a payroll calculator or net pay calculator gives you: what actually lands in your bank account after Income Tax, National Insurance, pension and any student loan come out of your gross salary. This UK payroll calculator works the deductions out in the same order your employer's payroll software does, so the result should line up with your payslip.
Running Payroll for Your Business?
This calculator is built for individuals checking their own take-home pay. If you're running payroll for a team — auto-enrolment, RTI submissions, payslips, year-end — a dedicated payroll platform saves hours every month.
- Small business, first hire: Set up PAYE and auto-enrolment correctly from day one, without a dedicated payroll team.
- Growing team: Automate payslips, HMRC submissions and pension contributions as headcount increases.
- Multiple pay rates or contractors: Handle mixed PAYE/self-employed workforces in one place.
- Switching from spreadsheets: Reduce manual errors on tax code changes and NI category switches.
Cloud payroll platforms like Xero, QuickBooks and BrightPay handle the calculations above automatically for every employee, every pay run.
Compare Payroll Software →How This Calculator Works — Formulas & Method
Source: HMRC/gov.scot 2026/27 rates · Deterministic calculation — no AI, no estimation
Core Constants (2026/27)
| Constant | Value |
|---|---|
| Personal Allowance | £12,570 (tapered above £100,000) |
| NI Primary Threshold / UEL | £12,570 / £50,270 |
| Employee NI rate (PT–UEL / above UEL) | 8% / 2% |
| Student loan rate | 9% (6% Postgraduate) above plan threshold |
Formula
taxable = gross_salary − pension_contribution
income_tax = Σ over each band: min(taxable, band_top) − band_bottom × band_rate
— National Insurance —
ni = (min(gross,UEL)−PT) × 8% + max(0,gross−UEL) × 2%
— Student Loan —
repayment = max(0, gross − plan_threshold) × plan_rate
— Take-Home —
take_home = gross − income_tax − ni − repayment − pension_contribution
Pension modelled as a net-pay-arrangement deduction (reduces taxable income, not NI). Not a substitute for a payslip — verify against HMRC's own estimator at gov.uk/estimate-income-tax.
Transparency & Methodology
Methodology & Sources
Figures are public rates published by HMRC and Revenue Scotland (see formula table above). For your exact position, use gov.uk/estimate-income-tax.
Not Tax or Legal Advice
This tool provides information only. For your personal tax position, consult a member of the Chartered Institute of Taxation or an FCA-authorised adviser via the FCA Register.
Open Source
Formulas and calculation code are public. Inspect on GitHub.