🇬🇧 UK Payroll · Historical Rates

Historical Take-Home Pay Calculator

Check take-home pay for a previous UK tax year, or compare old vs new tax-year rates side by side — pick a year in the calculator to work out Income Tax and National Insurance on any salary.

England / Wales / NI
Scotland
—
Take-Home Pay, 2026/27
Income Tax—
National Insurance—
vs 2026/27—

For a full breakdown of one specific year, use the dedicated 2025/26, 2024/25 or 2023/24 calculator.

Which Tax Year Do You Need?

2025/26 2024/25 2023/242026/27 (current)

Old vs New: What Changed Between Tax Years

Tax yearPersonal AllowanceHigher-rate thresholdEmployee NI main rateNotable change
2023/24£12,570£50,27011.5% (blended)NI cut 12% → 10% from 6 January 2024
2024/25£12,570£50,2708%NI cut 10% → 8% from 6 April 2024
2025/26£12,570£50,2708%Rates held; Scottish thresholds uprated
2026/27 (current)£12,570£50,2708%Allowance freeze continues

Because the Personal Allowance and higher-rate threshold have been frozen throughout, the take-home difference between these years at the same salary is driven almost entirely by the National Insurance rate — a salary of £35,000 kept noticeably less in 2023/24, when the blended employee NI rate was 11.5%, than it does now at 8%.

Why Check a Past Tax Year?

How Historical Take-Home Pay Is Calculated

Each year uses the same deterministic method as the current calculator — gross salary, minus Income Tax across that year's bands, minus National Insurance at that year's rate. Only the rate constants change between years; the formula does not. Figures are basic pay only and exclude pension, student loan and benefits in kind.

Explore More Payroll Calculators

Take-Home Pay Calculator (2026/27)
Current rates, full breakdown
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£15,000 to £150,000
UK Tax Calculator 2025/26
Single-year deep dive
Compare Two Salaries
Job offer take-home pay, side by side

Need a Past Year's Figures Verified?

This calculator gives a reliable estimate using published rates — for a definitive check against your specific tax code, benefits-in-kind or multiple income sources, an accountant or HMRC's own tools are the authoritative source.

Check on gov.uk →

Transparency & Sources

Scottish bands sourced from the gov.scot Scottish Income Tax pages for each year. Rest-of-UK bands and NI thresholds from HMRC / House of Commons Library rates and allowances briefings. Verify on gov.uk.
Every tax year on this page uses one shared calculation function — inspect it on GitHub.

Frequently Asked Questions

Which UK tax years can I calculate here?
This hub switches between 2023/24, 2024/25, 2025/26 and the current 2026/27 rates in one calculator. Each year uses its own Income Tax bands and National Insurance rate. The dedicated single-year pages give a fuller breakdown for one year.
What changed between the 2023/24 and 2026/27 tax rates?
The Personal Allowance (£12,570) and higher-rate threshold (£50,270) have been frozen across all four years. The main change is National Insurance: the employee main rate was 12%, cut to 10% part-way through 2023/24 (a blended 11.5% for that year), then cut again to 8% from April 2024, where it has stayed for 2024/25, 2025/26 and 2026/27. Scotland also adjusted its band thresholds each year.
How do I compare take-home pay across two tax years?
Enter one salary and switch the tax-year selector — the calculator shows take-home for that year and the difference against 2026/27. The gap is almost entirely the National Insurance change, plus small Scottish band movements if you select Scotland.
Are these historical rates official?
They are the published HMRC and gov.scot rates for each year — Scottish bands from the gov.scot Scottish Income Tax pages, rest-of-UK bands and NI thresholds from HMRC and House of Commons Library briefings. This is an independent calculator, not an HMRC tool.