Take Home Pay Calculator UK 2026/27
£35,000 a year takes home £28,719.60 a year in 2026/27, or £2,393.30 a month, in England, Wales and Northern Ireland on tax code 1257L: income tax £4,486.00 and National Insurance £1,794.40. Add your pension, student loan or Scottish rates below.
- Every rate links to its official source
- Checked against official examples on every build
- Rates reviewed 25 October 2026
What changed on 6 April 2026
- The personal allowance stays at £12,570 and the higher rate threshold at £50,270: both are frozen, so pay rises push more income into tax ("fiscal drag").
- Employee National Insurance stays at 8% and 2%. Employer NI stays at 15% above a £5,000 secondary threshold, with the Employment Allowance at £10,500.
- Student loan thresholds rose: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000, postgraduate £21,000.
- Scotland: starter and basic bands widened. The six rates are 19%, 20%, 21%, 42%, 45% and 48%.
- National Living Wage from 1 April 2026: £12.71 an hour for workers aged 21 and over.
Take-home pay by salary, 2026/27
Tax code 1257L, no pension, no student loan. Computed by the same engine as the calculator.
| Salary | England, Wales, NI: per year | per month | Scotland: per year | per month |
|---|---|---|---|---|
| £20,000 | £17,919.60 | £1,493.30 | £17,959.27 | £1,496.61 |
| £25,000 | £21,519.60 | £1,793.30 | £21,559.27 | £1,796.61 |
| £30,000 | £25,119.60 | £2,093.30 | £25,154.53 | £2,096.21 |
| £35,000 | £28,719.60 | £2,393.30 | £28,704.53 | £2,392.04 |
| £40,000 | £32,319.60 | £2,693.30 | £32,254.53 | £2,687.88 |
| £45,000 | £35,919.60 | £2,993.30 | £35,523.55 | £2,960.30 |
| £50,000 | £39,519.60 | £3,293.30 | £38,023.55 | £3,168.63 |
| £60,000 | £45,357.40 | £3,779.78 | £43,607.35 | £3,633.95 |
| £70,000 | £51,157.40 | £4,263.12 | £49,207.35 | £4,100.61 |
| £80,000 | £56,957.40 | £4,746.45 | £54,657.35 | £4,554.78 |
| £100,000 | £68,557.40 | £5,713.12 | £65,257.35 | £5,438.11 |
| £125,000 | £78,057.40 | £6,504.78 | £72,882.35 | £6,073.53 |
| £150,000 | £91,286.40 | £7,607.20 | £85,355.05 | £7,112.92 |
How UK take-home pay is worked out
Your employer runs four deductions through PAYE. Income tax is charged on what is left after your personal allowance (£12,570 on code 1257L): 20% on the next £37,700, 40% up to £125,140 and 45% above, in England, Wales and Northern Ireland. Earn over £100,000 and the allowance shrinks by £1 for every £2, which makes the band from £100,000 to £125,140 an effective 60%. National Insurance is 8% of earnings between £12,570 and £50,270 and 2% above, on each pay period rather than the year, so a single bonus month can pay slightly less NI than this annual view. Student loan repayments are 9% (6% postgraduate) of earnings above your plan's threshold. Pension contributions reduce your taxable pay (net pay and salary sacrifice) or are grossed up by the scheme (relief at source), and only salary sacrifice also reduces NI.
Scottish income tax 2026/27
| Band | Taxable income (above £12,570) | Rate |
|---|---|---|
| starter | £0 to £3,967 | 19% |
| basic | £3,967 to £16,956 | 20% |
| intermediate | £16,956 to £31,092 | 21% |
| higher | £31,092 to £62,430 | 42% |
| advanced | £62,430 to £125,140 | 45% |
| top | £125,140 to and above | 48% |
The employer's cost is more than your salary: 15% National Insurance on everything above £5,000 plus at least 3% pension under auto enrolment. On £35,000 that is £40,550.00 a year. Contractors comparing a day rate with a salary should use that figure, not the gross.
The words on this page, in plain English
- Take-home pay
- The money that reaches your bank account after tax, National Insurance and other deductions. Also called net pay.
- Gross pay
- Your pay before anything is taken off. The salary in a job advert is gross pay.
- Personal allowance
- The first £12,570 you earn each year is not taxed. Earn over £100,000 and this allowance shrinks.
- Tax code
- A short code on your payslip, such as 1257L, that tells your employer how much untaxed pay you get. The numbers times 10 is your allowance.
- PAYE
- "Pay As You Earn": your employer takes tax and National Insurance out of each payslip and sends it to HMRC for you.
- National Insurance (NI)
- A second tax on earnings that pays for the State Pension and some benefits. Most employees pay 8% on earnings between £12,570 and £50,270, then 2%.
- Student loan plan
- Which repayment rules apply to your loan. It depends on when and where you studied. Plan 2 covers most English students who started after 2012. Plan 5 those who started after 2023.
- Salary sacrifice
- You give up part of your salary and your employer pays it into your pension instead. You pay less tax and less National Insurance on it.
- Scottish rates
- If you live in Scotland you pay income tax in six bands set by the Scottish Parliament instead of the three bands used in the rest of the UK.
Questions people ask
What is £35,000 after tax in 2026/27?
£35,000 a year in England, Wales or Northern Ireland on tax code 1257L takes home £28,719.60 a year, £2,393.30 a month: income tax £4,486.00 and National Insurance £1,794.40. Add a pension or student loan above to see your own figure.
What are the 2026/27 income tax bands?
Personal allowance £12,570 (frozen). In England, Wales and Northern Ireland: 20% on the next £37,700 (to £50,270), 40% to £125,140, 45% above. The allowance tapers away by £1 for every £2 earned over £100,000. Scotland has six bands from 19% to 48%.
How much National Insurance do I pay in 2026/27?
Employees on category A pay 8% on earnings between £12,570 and £50,270 a year and 2% above that. Your employer pays 15% on your earnings above £5,000. Over State Pension age you pay no employee NI.
When do I start repaying my student loan?
In 2026/27 Plan 1 repayments start above £26,900, Plan 2 above £29,385, Plan 4 above £33,795 and Plan 5 above £25,000, at 9% of earnings over the threshold. Postgraduate loans are 6% above £21,000. Repayments are taken through PAYE on the same earnings as NI.
What does my tax code mean?
1257L means a untaxed allowance of £12,570. A code starting with S applies Scottish rates, C applies Welsh rates. BR taxes everything at 20%, D0 at 40%, K codes mean you owe tax on untaxed income. An emergency code (W1/M1/X) taxes each pay period on its own.
Is salary sacrifice better than a normal pension?
Salary sacrifice reduces your gross pay before tax and National Insurance, so you save 8% NI (2% above £50,270) as well as income tax, and your employer saves 15% NI. Net-pay and relief at source pensions give the same income tax relief but no NI saving. The calculator shows all three.
Sources
The calculator on this page reads its rates from the same file these links are listed in. If a rate changes, the source list changes with it.
- GOV.UK: Rates and thresholds for employers 2026 to 2027 (checked 25 October 2026)
- GOV.UK: Income Tax rates and Personal Allowances (checked 25 October 2026)
- GOV.UK: Scottish Income Tax 2026 to 2027 (checked 25 October 2026)
- GOV.UK: Repaying your student loan: thresholds (checked 25 October 2026)
These figures are estimates to help you plan. Your payslip is the final word: PAYE works month by month, so a single payslip can differ a little, but the yearly totals match. See how we calculate and the accuracy tests.
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