UK Take-Home Pay Calculator
Estimate your take-home pay after Income Tax and employee National Insurance for the 2026–27 tax year. Enter a gross annual salary for England, Wales or Northern Ireland.
- Gross annual salary
- £45,000
- Personal Allowance
- £12,570
- Taxable income
- £32,430
- First £32,430 of taxable income at 20%
- £6,486
- Income Tax
- £6,486
- Earnings between £12,570 and £50,270 at 8%
- £2,594.40
- Employee National Insurance
- £2,594.40
- Total estimated deductions
- £9,080.40
- Estimated annual take-home pay
- £35,919.60
- Estimated monthly take-home pay
- £2,993.30
- Effective deduction rate
- 20.18%
- Marginal Income Tax rate
- 20%
- Note
- All of your taxable income is within the 20% basic Income Tax rate.
How to use this calculator
Enter your gross annual salary — the figure before Income Tax, National Insurance, pension contributions and any other deductions — and choose whether you pay tax in England, Wales or Northern Ireland. The estimated take-home figure and the band-by-band breakdown update as you type.
This tool is for straightforward employment income in England, Wales and Northern Ireland, taxed under the standard Personal Allowance. Scotland uses different Income Tax bands and rates and is not included. It is an annual estimate, not a payslip or a tax return.
How is UK take-home pay calculated?
Take-home pay is your salary minus two deductions: Income Tax and employee Class 1 National Insurance. Both are charged progressively — each rate applies only to the slice of income inside its band, never to the whole salary.
Income Tax is worked out on taxable income: your salary minus the Personal Allowance. The standard Personal Allowance is £12,570. Above £100,000 it tapers away by £1 for every £2 earned, reaching £0 at £125,140. These are the Income Tax bands for 2026–27:
| Band of income | Income Tax rate |
|---|---|
| Up to £12,570 (Personal Allowance) | 0% |
| £12,571 to £50,270 | 20% |
| £50,271 to £125,140 | 40% |
| Above £125,140 | 45% |
Employee Class 1 National Insurance is charged on your earnings, not on taxable income, so the Personal Allowance does not apply. These are the rates for 2026–27:
| Band of annual earnings | Employee National Insurance rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 to £50,270 | 8% |
| Above £50,270 | 2% |
- Personal Allowance = £12,570, reduced by (salary − £100,000) ÷ 2 above £100,000
- Taxable income = salary − Personal Allowance
- Income Tax = 20% to £37,700 taxable, 40% to £125,140 taxable, 45% above
- Employee NI = 8% on salary from £12,570 to £50,270, then 2% above £50,270
- Effective deduction rate = total deductions ÷ salary
Worked example: a £45,000 salary. The Personal Allowance is £12,570, leaving £32,430 taxable. All of that sits in the 20% band, so Income Tax is £6,486. Employee National Insurance is 8% of the £32,430 earned above £12,570, or £2,594.40. Total deductions are £9,080.40, an effective rate of 20.18%, and estimated take-home pay is £35,919.60 a year — about £2,993.30 a month.
What this calculator does not cover
It estimates Income Tax and employee National Insurance on one gross employment salary, with the standard Personal Allowance. It treats your salary as your adjusted net income because pension contributions and Gift Aid are not included. It does not cover:
- Scotland and Scottish Income Tax
- Self-employment, rental, dividend or savings income, and capital gains
- Pension contributions, salary sacrifice and pension tax relief
- Student loan and postgraduate loan repayments
- Marriage Allowance, Gift Aid and the High Income Child Benefit Charge
- Benefits in kind such as a company car or private medical insurance
- PAYE tax codes, tax-code adjustments, and refunds or underpayments from earlier years
- Multiple jobs, bonuses, overtime, commission, irregular pay and payroll-period effects
- Employer National Insurance, Universal Credit, other benefits and childcare
- Tax, legal, financial, payroll or accounting advice
Disclaimer and sources
This calculator provides an annual estimate of Income Tax and employee National Insurance on straightforward employment income in England, Wales and Northern Ireland. It assumes the standard Personal Allowance and does not include pension contributions, student-loan repayments, tax-code adjustments, salary sacrifice, benefits, multiple jobs, bonuses, other income or other deductions. Your actual payslip may differ because PAYE and National Insurance are normally calculated through payroll each pay period. Check official GOV.UK guidance or speak to a qualified adviser before relying on this estimate.
Rates are based on official HMRC and GOV.UK guidance for the 2026–27 tax year, which runs from 6 April 2026 to 5 April 2027. Rates last reviewed 30 August 2026. Tax rules can change — confirm the current bands on GOV.UK before you rely on this figure.