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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.
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.
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.