UK PAYE Calculator (2026/27)
Enter your gross salary to see exactly how much Income Tax and National Insurance you'll pay in the 2026/27 tax year, and what's left in your pocket each month and week. The calculator applies the standard England, Wales and NI bands and the £12,570 Personal Allowance (with the £100k taper).
How is this calculated?
Income Tax is calculated by deducting the Personal Allowance (£12,570 — frozen until April 2028) from your gross salary, then applying 20% on the next £37,700 of taxable income, 40% up to £125,140, and 45% above. The Personal Allowance tapers by £1 for every £2 of income over £100,000 and reaches zero at £125,140 (giving a 60% effective marginal rate in that zone). National Insurance Class 1 Primary is 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% above. Scotland has different income-tax bands and isn’t modelled here.
Frequently Asked Questions
What are the UK Income Tax rates for 2026/27?
For England, Wales and Northern Ireland: 0% on the first £12,570 (Personal Allowance), 20% on the next £37,700 (basic rate), 40% on income up to £125,140 (higher rate), and 45% above (additional rate). Scotland uses different bands set by the Scottish Parliament.
What is the Personal Allowance taper?
Once your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above the threshold. By £125,140 your Personal Allowance is zero. Inside this zone your effective marginal tax rate is 60% on Income Tax alone, plus 2% National Insurance.
What are the National Insurance rates for 2026/27?
Employees pay Class 1 Primary NI at 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% on earnings above the UEL. The 8% main rate was cut from 10% on 6 April 2024.
Does this calculator handle pension contributions?
Yes — enter your annual pension contribution (net pay or salary sacrifice) and it will be deducted from your gross salary before Income Tax is calculated. National Insurance is still calculated on the pre-pension gross unless your employer uses a salary-sacrifice scheme that explicitly reduces NI-able pay.
Why is my take-home pay different from a payslip?
Real payslips also reflect things this calculator doesn't model: emergency tax codes, student-loan deductions, salary-sacrifice schemes, benefits in kind, court orders, and employer-provided benefits. Use this to estimate your annual take-home; for payslip-perfect numbers, refer to your tax code and HMRC's online services.
Last updated: May 2026 · Rates sourced from HMRC