Quick answer
In 2026/27 the first £12,570 is tax-free, then income tax is 20% up to £50,270 and 40% above in England, Wales and Northern Ireland. Employees also pay 8% National Insurance between £12,570 and £50,270, and 2% above. On £30,000 that leaves £25,120 a year (£2,093 a month) before pension and student loan.
How your take-home pay is worked out
Your take-home pay is your salary minus four things: income tax, National Insurance, any student loan repayment, and your pension contribution. The calculator applies the official 2026/27 rates from HMRC to each one.
1. Income tax
The first £12,570 is your personal allowance and is tax-free. In England, Wales and Northern Ireland you then pay 20% on the next £37,700, 40% up to £125,140 and 45% above that. If you earn over £100,000, you lose £1 of allowance for every £2 over, so everything between £100,000 and £125,140 is effectively taxed at 60% before National Insurance.
2. National Insurance
Employees pay 8% on earnings between £12,570 and £50,270 a year, and 2% on everything above. Once you reach State Pension age you stop paying employee National Insurance.
3. Student loan
Repayments are a percentage of what you earn above your plan's threshold: 9% for undergraduate plans and 6% for a postgraduate loan. In 2026/27 the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4) and £25,000 (Plan 5); the postgraduate threshold is £21,000.
4. Pension
How your pension is taken changes your take-home. With relief at source you pay 80% of the contribution and your pension provider claims the other 20% from HMRC. With a net pay arrangement it comes off before tax. With salary sacrifice your salary is reduced, so you save National Insurance too.
Take-home pay at common salaries (2026/27)
England, Wales and Northern Ireland, standard 1257L tax code, no pension or student loan.
| Salary | Income tax | National Insurance | Take-home a year | A month |
|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | £1,793 |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 |
Scotland is different
If you live in Scotland (your tax code starts with S), income tax uses six Scottish bands for 2026/27: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate. National Insurance and student loans work the same as in the rest of the UK. Choose "Scotland" in the calculator to use these rates.
This is an estimate for a full tax year with a standard tax code. It is not financial advice. If your tax code isn't 1257L (or S1257L / C1257L), HMRC has adjusted your allowance and your pay will differ.
Sources: HMRC rates and thresholds for employers 2026 to 2027 · gov.uk income tax rates · gov.scot Scottish income tax 2026 to 2027 · gov.uk student loan repayments