Estimate PAYE Income Tax, employee National Insurance and take-home salary for the 2026/27 UK tax year. Results are shown annually, monthly and weekly.
Enter your annual salary
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross salary | £0.00 | £0.00 | £0.00 |
| Income Tax | £0.00 | £0.00 | £0.00 |
| Employee NI | £0.00 | £0.00 | £0.00 |
| Take-home pay | £0.00 | £0.00 | £0.00 |
Annual planning estimate for a standard employee using NI category A and the standard Personal Allowance. Payroll-period rounding can produce small differences.
What is the United Kingdom Salary Tax Calculator?
The United Kingdom Salary Tax Calculator turns a gross annual employment salary into an estimated payroll deduction and take-home breakdown. It calculates PAYE Income Tax using the selected region, adds employee Class 1 National Insurance, and displays annual, monthly and weekly figures.
This page is specifically for an employee’s salary deductions. It is different from a simple salary converter because it applies tax and NI, and it is narrower than a general tax calculator because it does not combine multiple income types, dividends, savings or self-employment profits.
How to use the salary tax calculator
- Enter your gross annual salary before deductions.
- Select England, Wales or Northern Ireland, or choose Scotland.
- Select Calculate Salary Tax.
- Review Income Tax, employee NI and estimated take-home pay.
2026/27 Income Tax assumptions
The standard Personal Allowance is £12,570. It is reduced by £1 for every £2 of adjusted net income above £100,000 and becomes zero at £125,140. For England, Wales and Northern Ireland, taxable salary is charged at 20%, 40% and 45% across the applicable bands.
Scottish employment income uses six rates: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate. National Insurance thresholds are UK-wide and do not change when Scotland is selected.
| England, Wales and Northern Ireland | Taxable salary | Rate |
|---|---|---|
| Basic | First £37,700 | 20% |
| Higher | Next taxable amount up to £125,140 | 40% |
| Additional | Taxable amount above £125,140 | 45% |
2026/27 employee National Insurance
For standard NI category A, this calculator applies 0% up to the annual primary threshold of £12,570, 8% between £12,570 and the upper earnings limit of £50,270, and 2% above £50,270. Employer National Insurance is not deducted from the employee’s take-home pay and is not included.
Worked example: £40,000 salary
For a £40,000 salary in England, Wales or Northern Ireland, the standard Personal Allowance leaves £27,430 taxable. At the 20% basic rate, estimated Income Tax is £5,486. Employee NI is approximately £2,194.40. Estimated annual take-home pay is therefore £32,319.60, or about £2,693.30 per month before pension contributions, student loans and other deductions.
What is not included?
- Pension contributions or salary sacrifice
- Student and postgraduate loan repayments
- Benefits in kind, bonuses paid unevenly or multiple employments
- Special tax codes, Marriage Allowance or Blind Person’s Allowance
- Dividends, savings, rental or self-employment income
- Employer National Insurance
Actual PAYE is normally calculated each pay period using your tax code and payroll records. Treat this as an annual estimate rather than an HMRC assessment or payslip replacement.
Official 2026/27 sources
Related UK calculators
Frequently asked questions
Does this calculator include National Insurance?
Yes. It estimates employee Class 1 National Insurance for standard category A using 2026/27 thresholds and rates.
Does it calculate Scottish salary tax?
Yes. Select Scotland to apply the six Scottish Income Tax bands to employment income.
Is employer National Insurance deducted?
No. Employer NI is a cost for the employer and is not deducted from an employee’s take-home salary.
Does it include pension and student loan deductions?
No. Pension contributions, salary sacrifice and student or postgraduate loans are excluded.
Why might my payslip be different?
Your tax code, pay frequency, prior pay, benefits, payroll rounding and other deductions can change the actual amount.
Important: Results are estimates for general information. Check your tax code, payslip or HMRC account for your actual position.