UK Income Tax Calculator
Your income tax, National Insurance and take-home pay for 2026-27, by year, month and week, with pension, student loans and tax codes.
= £35,000 a year
Auto-enrolment workplace pensions are usually 5% of pay. Simple mode treats it as taken before tax.
Pension type
More pay
The cash value on your P11D. Taxed, but no employee NI.
Taxed with your pay. Class 1 NI isn't charged on it here.
Tax code and age
Leave empty to use the standard allowance. A code replaces it.
Student loans
Student loan, NI, Marriage Allowance and Blind Person's Allowance figures are our rates for 2026-27: check gov.uk.
Scottish taxpayers (tax code starting with S) pay different income tax bands; this calculator uses the England, Wales and Northern Ireland bands only, so use a Scottish income tax calculator instead.
Payslip: year, month and week
Turn your phone sideways to see the weekly column.
| Line | Year | Month | Week |
|---|
How your take-home pay is worked out
Pay → minus your tax-free allowance → income tax band by band → minus National Insurance and the rest.
- 1
Your pay
£35,000
no pension
= £35,000 - 2
Tax-free allowance
− £12,570 tax-free
= £22,430
taxed - 3
Income tax by band
£22,430 × 20%
= £4,486 - 4
Take-home pay
− £4,486 tax
− £1,794.40 NI
= £28,719.60
£2,393.30 a month
Read more: the formula, a worked example, the 2026-27 rates and what's not included
In England, Wales and Northern Ireland, income tax for 2026-27 (6 April 2026 to 5 April 2027) is charged on everything you earn above your Personal Allowance, at 20%, 40% and 45%. Employees also pay Class 1 National Insurance on their pay, and student loan repayments come out through the same payslip (PAYE). Your pension can lower the tax, and with salary sacrifice the NI too.
The formula
pay = salary + bonus + overtime − salary-sacrifice or net-pay pension + taxable benefits + other income
allowance = £12,570, minus £1 for every £2 of income over £100,000 (none left at £125,140)
taxable = pay − allowance
income tax = 20% of the first £37,700 + 40% up to £125,140 + 45% above
NI = 8% of pay between £12,570 and £50,270 + 2% above £50,270
take-home = pay − income tax − NI − student loan − pension you pay
Worked example
A salary of £35,000 a year, no pension, no student loan, standard tax code 1257L.
Income tax: £35,000 − £12,570 allowance = £22,430 taxable. All of it is in the basic rate band: 20% × £22,430 = £4,486.
National Insurance: £35,000 − £12,570 = £22,430, all below £50,270: 8% × £22,430 = £1,794.40.
Take-home: £35,000 − £4,486 − £1,794.40 = £28,719.60 a year, which is £2,393.30 a month or £552.30 a week. Tax and NI together are 17.9% of your pay. Of your next £1,000 of salary you'd keep £720 (20% tax + 8% NI).
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% |
These bands assume the standard Personal Allowance. Source: gov.uk/income-tax-rates, checked 9 October 2026. Scotland has its own income tax bands, which this calculator doesn't cover; Wales uses the same rates as England (tax codes starting with C).
The 60% band between £100,000 and £125,140
Above £100,000 of adjusted net income your Personal Allowance shrinks by £1 for every £2, so each extra £1 costs 40p of tax plus 20p more from the lost allowance: 60% (62% with 2% NI). Paying more into a pension, or giving to charity through Gift Aid, lowers adjusted net income and wins the allowance back. Example: on £110,000, £10,000 more into a pension restores the full £12,570 allowance.
Pension types
- Taken before tax (net pay arrangement): the contribution comes off your pay before income tax, but not before NI.
- Relief at source: you pay 80% from your take-home pay and the provider adds 20% from HMRC. Higher and additional rate taxpayers get the rest by widening their basic and higher rate bands by the gross contribution (the calculator does this for you; in real life you may need to claim it through Self Assessment).
- Salary sacrifice: you give up that much salary and your employer pays it in, so you save income tax and NI. Student loan repayments fall too.
National Insurance, student loans and allowances (check gov.uk)
| What | 2026-27 figure used |
|---|---|
| Class 1 employee NI | 8% from £12,570 to £50,270, 2% above; none over State Pension age |
| Student loan Plan 1 | 9% of pay over £26,900 |
| Student loan Plan 2 | 9% of pay over £29,385 |
| Student loan Plan 4 (Scotland) | 9% of pay over £33,795 |
| Student loan Plan 5 | 9% of pay over £25,000 |
| Postgraduate loan | 6% of pay over £21,000 |
| Marriage Allowance | £1,260 moved to a basic-rate spouse or civil partner (up to £252 less tax) |
| Blind Person's Allowance | £3,250 added to your allowance |
These rates for 2026-27 are from our own records, not yet re-checked against gov.uk (last reviewed 9 October 2026). Check gov.uk/national-insurance-rates-letters and gov.uk/repaying-your-student-loan before relying on them.
Tax codes
The number in your code × 10 is your tax-free pay for the year: 1257L means £12,570. A K code means the amount is added to your taxable pay instead (K475 adds £4,750), and PAYE never takes more than half your pay in tax. BR taxes everything at 20%, D0 at 40%, D1 at 45%, NT means no tax and 0T means no allowance. W1, M1 or X on the end (emergency basis) is ignored here because we show a full year. When you enter a code, the calculator uses it as it is: HMRC has already built any taper, Marriage Allowance or Blind Person's Allowance into it.
For general information. It works out a full tax year at a steady pay rate; real payslips work period by period, so a one-off bonus month can show more NI or tax that evens out later. It doesn't cover Scottish rates, savings or dividend income, self-employed Class 4 NI, the High Income Child Benefit Charge or employer costs. Income tax bands checked on gov.uk on 9 October 2026.