The short answer
How much tax will I pay in the UK in 2026/27?
The first £12,570 is tax-free. In England, Wales and Northern Ireland you then pay 20% up to £50,270, 40% up to £125,140 and 45% above. National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above. On a £35,000 salary you pay £4,486 income tax and £1,794 National Insurance, and take home £28,720 a year (£2,393 a month) before pension.
The rates and thresholds are unchanged from 2025/26: the government has frozen them until April 2031. The Autumn Budget on 28 October 2026 made no change to income tax or National Insurance on wages for 2026/27 or 2027/28.
UK take-home pay by salary (2026/27)
| Salary | Income tax (Eng/Wal/NI) | NI | Take-home (Eng/Wal/NI) | Income tax (Scotland) | Take-home (Scotland) |
|---|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 £1,793/mo | £2,446 | £21,559 £1,797/mo |
| £30,000 | £3,486 | £1,394 | £25,120 £2,093/mo | £3,451 | £25,155 £2,096/mo |
| £35,000 | £4,486 | £1,794 | £28,720 £2,393/mo | £4,501 | £28,705 £2,392/mo |
| £40,000 | £5,486 | £2,194 | £32,320 £2,693/mo | £5,551 | £32,255 £2,688/mo |
| £50,000 | £7,486 | £2,994 | £39,520 £3,293/mo | £8,982 | £38,024 £3,169/mo |
| £60,000 | £11,432 | £3,211 | £45,357 £3,780/mo | £13,182 | £43,607 £3,634/mo |
| £75,000 | £17,432 | £3,511 | £54,057 £4,505/mo | £19,482 | £52,007 £4,334/mo |
| £100,000 | £27,432 | £4,011 | £68,557 £5,713/mo | £30,732 | £65,257 £5,438/mo |
| £125,000 | £42,432 | £4,511 | £78,057 £6,505/mo | £47,607 | £72,882 £6,074/mo |
No pension or student loan. Tax code 1257L.
Income tax bands for 2026/27
England, Wales and Northern Ireland
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £16,537 | 19% |
| Basic | £16,538 – £29,526 | 20% |
| Intermediate | £29,527 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | Over £125,140 | 48% |
The £100,000 trap: the Personal Allowance falls by £1 for every £2 of income over £100,000 and disappears at £125,140. Income in that range is taxed at an effective 60% (62% in Scotland, before NI). Pension contributions reduce the income used for this test, which is why many people in this band pay extra into a pension.
National Insurance and student loans
Employees pay Class 1 National Insurance at 8% on earnings between the Primary Threshold (£12,570, or £1,048 a month) and the Upper Earnings Limit (£50,270), and 2% above. NI is the same in every part of the UK and is worked out on each pay period separately.
| Loan | Repay above | Rate |
|---|---|---|
| Plan 1 | £26,900 a year | 9% |
| Plan 2 | £29,385 a year | 9% |
| Plan 4 (Scotland) | £33,795 a year | 9% |
| Plan 5 | £25,000 a year | 9% |
| Postgraduate loan | £21,000 a year | 6% |
How the calculator works
Pension contributions are treated as a net pay arrangement: they come off your salary before income tax but not before National Insurance. With salary sacrifice, NI would also be lower. The calculator works on annual figures with a standard 1257L tax code and no other income, benefits in kind or Marriage Allowance. Your payslip can differ slightly because tax and NI are worked out each pay period.
Sources: HMRC income tax rates and allowances, Scottish Income Tax and HMRC rates and thresholds for employers 2026 to 2027.
Frequently asked questions
How much is £30,000 after tax in the UK?
In England, Wales or Northern Ireland, £25,120 a year or £2,093 a month in 2026/27, after £3,486 income tax and £1,394 National Insurance, with no pension or student loan.
How much is £50,000 after tax?
£39,520 a year or £3,293 a month, after £7,486 income tax and £2,994 National Insurance.
How much is £100,000 after tax?
£68,557 a year or £5,713 a month in England, Wales or Northern Ireland, before pension contributions.
What is the Personal Allowance for 2026/27?
£12,570, the same as since April 2021. It is frozen until April 2031. It is reduced by £1 for every £2 of income over £100,000.
What are the Scottish income tax rates for 2026/27?
19% starter rate from £12,571 to £16,537, 20% basic to £29,526, 21% intermediate to £43,662, 42% higher to £75,000, 45% advanced to £125,140 and 48% top rate above.
What is the National Insurance rate in 2026/27?
Employees pay 8% on earnings between £12,570 and £50,270 a year and 2% on earnings above £50,270.
Does a pension contribution reduce tax?
Yes. Contributions taken from pay before tax reduce your income tax. Under salary sacrifice they also reduce National Insurance.
When does the 2026/27 tax year run?
From 6 April 2026 to 5 April 2027.