Take-Home Pay & Salary Calculator 2026/27
Free UK salary calculator for employed workers. Calculate your take-home pay after income tax, National Insurance, student loan repayments, pension contributions, and salary sacrifice — using the latest HMRC rates and thresholds for the 2026/27 tax year. Includes Scottish tax bands and the £100k personal allowance taper.
Rates checked against GOV.UK: October 2026
Your details and results
Income
Student Loans
Pension
Salary Sacrifice Schemes
▼Tax Breakdown (With Salary Sacrifice)
NI uses Category A (standard employee) rates. Different rates apply for other categories. HMRC: NI categories →
Salary Sacrifice Benefit
With Sacrifice
Without Sacrifice
Your Tax Calendar
2026/27 Tax Rates Reference
▼Personal Allowance: £12,570 (tapers £1 per £2 above £100,000)
Basic Rate (20%): £12,571 – £50,270
Higher Rate (40%): £50,271 – £125,140
Additional Rate (45%): Over £125,140
Employee NI: 8% on £12,570 – £50,270 | 2% above £50,270
Employer NI: 15% above £5,000
Scottish Rates: Starter 19% | Basic 20% | Intermediate 21% | Higher 42% | Advanced 45% | Top 48%
Pension Annual Allowance: £60,000. Reduced only if threshold income is over £200,000 and adjusted income (including employer contributions) is over £260,000, by £1 for every £2 above £260,000, to a minimum of £10,000. Pension salary sacrifice is treated as set up after 8 July 2015.
EV BIK Rate: 4% for zero-emission vehicles
Related analysis: The £100k Tax Trap · Fiscal Drag: The Silent Tax Rise · Mileage Allowance: The New 55p Rate
Assumptions & Limitations
▼- Tax region: England, Wales & Northern Ireland rates are used by default. Tick “Scottish taxpayer” for Scottish income tax bands. HMRC: Income Tax rates →
- National Insurance: Category A (standard employee) rates are assumed. Other NI categories (B, C, H, M, Z) have different rates. HMRC: NI categories →
- Personal Allowance: Standard £12,570 assumed. Marriage Allowance transfers and Blind Person’s Allowance are not included. HMRC: Personal Allowance →
- Student loans: This calculator works out repayments on your pay after salary sacrifice. We could not confirm on GOV.UK how every payroll treats salary sacrifice, so check your payslip or ask an accountant. HMRC: Student loan repayments →
- Pension tax relief: Salary sacrifice pension contributions reduce both income tax and NI. Personal contributions receive basic-rate relief at source; higher-rate relief must be claimed via Self Assessment. HMRC: Pension tax relief →
- BIK rates: Electric vehicle BIK at 4% for 2026/27. Hybrid and petrol rates vary by CO2 emissions. Diesel cars include a 4% supplement here, which we could not confirm on GOV.UK, so check with an accountant. HMRC: Company car tax →
This calculator is for illustrative purposes only and does not constitute financial or tax advice. Calculations are based on announced HMRC rates for the 2026/27 tax year. Always consult a qualified accountant or tax adviser for personalised guidance. Student loan repayment thresholds and rates are subject to annual review by the Student Loans Company.