UK Take-Home Pay Calculator
Estimate your take-home pay after income tax and National Insurance.
Calculate your UK net salary after income tax, National Insurance, pension contributions, and other deductions. Supports salary sacrifice and relief-at-source pensions, student loan Plans 1, 2, 4 and 5, postgraduate loans, and 2026/27 rates for England, Wales, Northern Ireland and Scotland.
Your plan depends on where you studied, not where you live. Living in Scotland does not by itself put you on Plan 4.
On a salary of £45,000.00 in England, Wales or Northern Ireland, you keep £35,919.60 a year — £2,993.30 a month — after £6,486.00 income tax and £2,594.40 National Insurance.
Breakdown
- Monthly take-home
- £2,993.30
- Gross salary
- £45,000.00
- Income Tax
- £6,486.00
- National Insurance
- £2,594.40
Show your working
Where you live
| Tax regime | Take-home a year | A month |
|---|---|---|
| England, Wales & NI | £35,919.60 | £2,993.30 |
| Scotland | £35,523.55 | £2,960.30 |
Scotland takes £396.05 a year more at this salary.
Assumptions
- 2026/27 rates for England, Wales and Northern Ireland.
- An annual estimate for an employed individual on a standard tax code.
- Payroll is normally calculated per pay period, so real payslips can differ.
- Salary sacrifice reduces the pay that income tax and National Insurance are charged on; relief at source does not.
| Component | Annual | Rate |
|---|
| Frequency | Gross | Income Tax | Nat. Insurance | Net Pay |
|---|
Take-home pay facts
- What is the take-home pay on a £45,000 salary?
- £35,919.60 a year, or £2,993.30 a month, in England, Wales and Northern Ireland for 2026/27.
- How much tax and National Insurance is due on £45,000?
- £6,486.00 income tax and £2,594.40 National Insurance, on a standard tax code with no pension.
- How does Scotland differ?
- Scotland sets its own income tax bands. The same £45,000 salary takes home £35,523.55 — about £396 less a year.
- Does salary sacrifice beat relief at source?
- Salary sacrifice reduces the pay that income tax and National Insurance are charged on. Relief at source recovers income tax only, so NI is still due.
How UK Income Tax and National Insurance Are Calculated
Income Tax Bands (2026/27)
England, Wales & NI: the standard Personal Allowance is £12,570. Taxable income is charged at 20% on the first £37,700, 40% from £37,701 to £125,140, and 45% above £125,140.
Scotland: taxable earned income uses six bands: 19% to £3,967; 20% from £3,968 to £16,956; 21% from £16,957 to £31,092; 42% from £31,093 to £62,430; 45% from £62,431 to £125,140; and 48% above £125,140.
Personal Allowance Taper
If your adjusted net income exceeds £100,000, your Personal Allowance reduces by £1 for every £2 above that threshold. It is fully withdrawn at £125,140. In England, Wales and Northern Ireland this creates an effective 60% income-tax marginal rate within the taper range; Scottish rates produce a different marginal effect.
National Insurance (Class 1)
Employee NI is charged at 8% on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year), and 2% on earnings above £50,270.
NI thresholds apply to the same gross income as income tax, but NI is calculated independently — it is not reduced by the personal allowance mechanism. To estimate how much you can afford to borrow based on your take-home pay, try the mortgage calculator.
Student Loan Repayments
Repayments are normally 9% of earnings above the applicable threshold, or 6% for postgraduate loans. Actual payroll deductions are calculated per pay period; this calculator provides an annualised estimate.
Plan 1: £26,900 | Plan 2: £29,385 | Plan 4: £33,795 | Plan 5: £25,000 | Postgraduate: £21,000 at 6%.
Salary Sacrifice Pension
Your employer reduces your contractual gross pay by the pension contribution before calculating tax and NI. You save both income tax and National Insurance on the contribution — the most tax-efficient method for most employees. The investment calculator shows how pension contributions grow over time.
Relief at Source Pension
Your contribution is taken from net pay, but your pension provider claims basic-rate tax relief (20%) from HMRC and adds it to your pension pot. Higher and additional-rate taxpayers can claim extra relief via Self Assessment. There is no NI saving with this method.
Worked example
Gross salary £45,000/year in England, no pension and no student loan (2026/27): income tax = £6,486 (20% on £32,430 taxable income), annualised employee NI = £2,594.40 (8% on £32,430 above the Primary Threshold). Estimated take-home pay = £35,919.60/year (£2,993.30/month).
Related calculations
Thinking about a raise? The pay rise calculator shows how much of an increase actually reaches your account once tax, National Insurance and student loan repayments take their share. If you are working out what you can borrow, the mortgage calculator starts from the monthly figure above, and the LTV calculator shows which rate band your deposit reaches.
Evidence & Methodology
How This Page Is Grounded
Method
Applies the 2026/27 taxable-income bands, Personal Allowance taper, annualised employee National Insurance thresholds and selected deductions to gross employment income.
Important limitation: This is an annual estimate for employed individuals. Payroll deductions are normally calculated per pay period, so rounding, bonuses and irregular earnings can produce different results. It does not cover every tax code, benefit, relief or personal circumstance.
Primary Sources
- Income Tax rates and allowances: current and past HM Revenue & Customs
- Rates and thresholds for employers 2026 to 2027 HM Revenue & Customs
- Scottish Income Tax rates and bands 2026 to 2027 Scottish Government
Quality Checks
Band boundaries, taper points, student-loan thresholds and worked salary examples are checked against official 2026/27 tables and boundary-value tests.
See how sources are selected and corrections are handled in our Editorial & Calculation Methodology, and which automated checks this page has to pass in How We Test.
Frequently Asked Questions
What are the UK income tax bands for 2026/27?
For 2026/27, the standard Personal Allowance is £12,570. In England, Wales and Northern Ireland, taxable income is charged at 20% on the first £37,700, 40% from £37,701 to £125,140, and 45% above £125,140. Scotland has six earned-income rates from 19% to 48%.
What is the personal allowance taper and who does it affect?
If adjusted net income exceeds £100,000, the Personal Allowance reduces by £1 for every £2 above that threshold. In England, Wales and Northern Ireland this creates an effective 60% income-tax marginal rate within the taper range; Scottish rates produce a different marginal effect.
How is National Insurance calculated on my salary?
Employee National Insurance is charged at 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. NI is calculated independently from income tax and is not reduced by the personal allowance — the take-home pay calculator deducts both to show your net pay.