Calculator 02 · 2026/27 tax year
Enter your annual gross salary. The calculator works out income tax and employee NIC, then shows your monthly and yearly net take-home. England, Wales and Northern Ireland.
Are you a director thinking about salary + dividends? Use the Dividend Calculator next.
Dividend calculatorPersonal allowance (PA): £12,570 tax-free for 2026/27. If salary exceeds £100,000, PA reduces by £1 for every £2 over £100,000, fully tapered at £125,140.
Basic 20%: taxable income £0–£37,700. Higher 40%: taxable income £37,701–£112,570. Additional 45%: above £112,570.
From April 2027 the rates rise to 22%/42%/47%. We'll update the calculator at that point.
0% on earnings up to £12,570 (the Primary Threshold). 8% on £12,571–£50,270 (the Upper Earnings Limit). 2% above £50,270.
Employer NIC (15% above £5,000) is paid by the employer separately and doesn't affect your take-home.
If you're a contractor running through a limited company, a director paying yourself salary + dividends, or you've got rental or side-business income on top — the picture is more complex. Book a call and we'll work out the best mix.
Book a free 20-min callEmployee income tax (basic 20%, higher 40%, additional 45%) and employee NIC (8% between £12,570 and £50,270, then 2% above). Standard £12,570 personal allowance with tapering between £100,000 and £125,140. Doesn't include student loans, pension contributions, Marriage Allowance transfers or salary sacrifice.
Employer NIC (15% above £5,000/year as of April 2025) is paid by the employer, not deducted from your pay. It doesn't affect your take-home. If you're a limited company director thinking about employing someone, see the First Employee Guide for the full employer cost.
No. Scottish income tax has different bands and rates. Employee NIC is the same UK-wide. If you live in Scotland, the figures are approximate only.
Workplace pension contributions made through "net pay arrangement" or salary sacrifice reduce your taxable salary, which reduces both income tax and NIC. The calculator assumes no pension contributions. If you contribute 5% to your workplace pension via salary sacrifice, your take-home will be slightly higher than shown here — the contribution comes out of pre-tax pay.
Student loan repayments are an additional deduction on top of tax and NIC. Plan 2 (most graduates from England/Wales since 2012): 9% on earnings above £28,470. Plan 1 (pre-2012, Northern Ireland): 9% above £26,065. Plan 4 (Scottish, post-2007): 9% above £33,495. Plan 5 (England post-2023): 9% above £25,000. Postgraduate: 6% above £21,000. The calculator doesn't model these — add them manually if relevant.