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🇬🇧 UK Net Salary Calculator 2026/27
The personal allowance is £12,570, the amount you can earn before paying any income tax, frozen until at least 2028/29. Above that, you pay 20% up to £50,270, 40% up to £125,140, and 45% on anything higher. Employees also pay Class 1 National Insurance: 8% on earnings between £12,570 and £50,270, then 2% above. One thing worth knowing if you earn above £100,000: the personal allowance tapers by £1 for every £2 over that threshold, disappearing entirely at £125,140. That creates an effective 60% marginal rate in that band, which is why pension contributions into that range are particularly tax-efficient. At £50,000 gross, a UK employee pays around £7,500 in income tax and £3,000 in National Insurance, taking home roughly £39,500. At £70,000, take-home is approximately £51,000 once the 40% higher-rate band applies.
United Kingdom Income Tax Brackets
Brackets apply to taxable income after the £12,570 tax-free allowance.
| Income band | Rate |
|---|---|
| £0 – £37,700 | 20.00% |
| £37,700 – £112,570 | 40.00% |
| £112,570 and above | 45.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| £30,000 | £25,120 | £2,093 |
| £50,000 | £39,520 | £3,293 |
| £70,000 | £51,157 | £4,263 |
| £100,000 | £68,557 | £5,713 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Data & assumptions
- Tax year
- 2026
- Last updated
- 2026-07-17
- Employment assumption
- Full-time employee, single filer
Figures are estimates based on standard deductions and do not account for pension contributions, benefits in kind, or individual circumstances. See our methodology for how these numbers are calculated.
Frequently Asked Questions
What is National Insurance?
NI is a separate deduction from income tax. Class 1 employee contributions fund the NHS, the state pension, and other social benefits. You pay 8% on earnings between £12,570 and £50,270, and 2% on anything above that. Your employer also pays their own NI (13.8% above the secondary threshold), but that doesn't come out of your pay.
Does the personal allowance taper above £100,000?
Yes. Your £12,570 personal allowance shrinks by £1 for every £2 you earn above £100,000, hitting zero at £125,140. In that band you're effectively paying 60% on marginal income. Most people deal with this through pension contributions, which pull taxable income back below the threshold.
Is student loan repayment included?
No. Repayments are collected through payroll but the rate and threshold depend on which plan you're on. Plan 2 (the most common for post-2012 graduates) charges 9% of income above £27,295. Student loan repayments vary a lot by situation, so they're not included here.
What is pension salary sacrifice and how much does it save?
With salary sacrifice, your employer pays your pension contributions directly from your gross salary before income tax and National Insurance are calculated. Every pound going into pension this way avoids income tax at your marginal rate plus 8% employee NI. At the 40% rate, a £10,000 pension contribution effectively costs you around £5,200 in take-home. For earners between £100,000 and £125,140 where the personal allowance tapers, pension contributions are particularly powerful: they restore the allowance and cut the effective 60% marginal rate back down to 40%.
What is a good salary in the UK?
London's cost of living makes it a different market from the rest of the UK. Outside London, £35,000–45,000 gross supports a comfortable single lifestyle. In London, most people need £50,000–65,000 gross to cover rent, transport, and reasonable savings. The UK median full-time gross salary is around £37,000. Software engineering roles in London typically range from £60,000 to £130,000; salaries outside London are often 15–25% lower for equivalent roles.
How does the Scottish income tax rate differ from England and Wales?
Scotland sets its own income tax rates, which diverge from England and Wales above the basic threshold. Scotland has five bands (19%, 20%, 21%, 42%, 45%) rather than three, and the 42% higher rate applies above £43,662 of income rather than £50,270. At most income levels above £50,000, Scottish employees pay more income tax than equivalent earners in England. National Insurance is the same across the whole UK; the difference is purely in income tax.