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UK take-home pay 2026/27 explained
For most UK employees, take-home pay is salary minus Income Tax, employee National Insurance and (if you have one) student loan repayments. Here are the 2026/27 figures (6 April 2026 – 5 April 2027) for England, Wales and Northern Ireland.
Income Tax
| Band | Taxable income | Rate |
|---|---|---|
| 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% |
The Personal Allowance falls by £1 for every £2 of income over £100,000. Scotland has its own bands (19% to 48%).
Employee National Insurance (category A)
8% on earnings between £12,570 and £50,270 a year, and 2% above that.
Student loans
9% of earnings above your plan threshold: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000. Postgraduate loans are 6% above £21,000.
Worked example: £35,000 salary, tax code 1257L, no student loan
| Income Tax: 20% × (£35,000 − £12,570) | £4,486.00 |
| National Insurance: 8% × £22,430 | £1,794.40 |
| Take-home pay | £28,719.60 a year (≈ £2,393 a month) |
With a Plan 2 student loan, take off another 9% × (£35,000 − £29,385) = £505.35.
Sources
- GOV.UK – Income Tax rates and Personal Allowances
- GOV.UK – Rates and thresholds for employers 2026 to 2027
Figures checked 12–13 October 2026. Rules change, so always confirm with the official source.
Frequently asked questions
What is the Personal Allowance for 2026/27?
£12,570, reduced by £1 for every £2 of income over £100,000.
What National Insurance do employees pay in 2026/27?
8% on earnings between £12,570 and £50,270, and 2% above that.
Not financial advice. These guides are general information for budgeting and planning, not financial, tax, legal or mortgage advice. Rules change and your situation is unique. Check official sources or a qualified adviser before you act.