About the numbers

This is an estimate, not tax advice

The calculators give an estimate for one person and one full year. They do not replace your payslip, your tax code or an accountant. Your real tax can be different.

Where the numbers come from

All the rates are for the tax year 2026-27, from 6 April 2026 to 5 April 2027. They come from these pages of GOV.UK.

• Income Tax rates and Personal Allowances, HM Revenue and Customs, GOV.UK. The personal allowance, the allowance cut for high pay, and the rates and bands for England, Wales and Northern Ireland.
• Rates and thresholds for employers 2026 to 2027, HM Revenue and Customs, GOV.UK. The payroll form of the bands, the tax code, and the National Insurance rates and limits of an employee.
• Income Tax in Scotland, HM Revenue and Customs, GOV.UK. The six Scottish rates and bands.
• Repaying your student loan: what you pay, GOV.UK. The repayment rates and thresholds of each student loan plan and of the postgraduate loan.

We checked the results against the take-home pay estimate of HMRC, for many salaries and for each kind of loan and pension.

What is included

• One person with one job, for a full year.
• The tax code 1257L. Payroll gives £9 more tax-free pay than the allowance of £12,570, so the income tax matches a payslip.
• The personal allowance, and its cut for pay over £100,000.
• Income tax in England, Wales and Northern Ireland (the same rates in 2026-27), or the Scottish rates for people who live in Scotland.
• Employee National Insurance (Class 1).
• Student loan plans 1, 2, 4 and 5, and the postgraduate loan, on your pay before the pension.
• A pension paid from your pay before income tax (a net pay arrangement). National Insurance is still on the full pay. The pension is paid into your pension, so it is not in your take-home pay.

Not included

• Marriage Allowance and other tax code changes.
• Benefits in kind, such as a company car.
• Salary sacrifice.
• People over State Pension age, who pay no National Insurance.
• Self-employment, dividends, savings, rental income and other income.
• Two jobs, and pay that changes during the year.
• Child Benefit charge and other charges on high pay.

Scotland

You pay Scottish income tax if your main home is in Scotland. The calculator treats a person who lives in Scotland as a Scottish taxpayer. National Insurance is the same in all of the UK.

Updates

The UK tax tables are updated each April, when the new tax year starts.

Licence

Contains public sector information licensed under the Open Government Licence v3.0.