What are my income tax and NI?
Type your yearly income and where you live. The page works out income tax band by band, employee National Insurance, and what you take home, for the 2026-27 tax year.
- Take-home pay
- £28,719.60
On £35,000 a year you pay £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60.
- Income tax
- £4,486.00
- National Insurance
- £1,794.40
- Take-home a month
- £2,393.30
- Personal Allowance
- £12,570.00
- Effective tax rate
- 17.94%
- Tax by band
- Personal Allowance £12,570.00 at 0%; Basic 20% on £22,430.00 = £4,486.00
Take-home pay: £28,719.60. On £35,000 a year you pay £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60.
Where does your income go?
How is the tax worked out?
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Works out UK income tax for 2026-27 with the Personal Allowance, the Scottish or the rest-of-UK bands, employee National Insurance, and take-home pay.
Example with the default inputs (Yearly income (£) 35,000, Where you live England, Wales or NI, Employee (pay National Insurance) Yes): On £35,000 a year you pay £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60.
Method: Allowance = max(0, £12,570 − max(0, income − £100,000) ÷ 2). Taxable = income − allowance, taxed in bands: England, Wales, NI 20% to £37,700, 40% to £125,140, 45% above; Scotland 19%, 20%, 21%, 42%, 45%, 48%. NI = 8% of income from £12,570 to £50,270 + 2% above. Take-home = income − tax − NI.
- Tax year 2026-27 (6 April 2026 to 5 April 2027), from gov.uk.
- All income is earnings or other non-savings income taxed at the main rates, received evenly over the year; NI is on a yearly basis.
- Not modelled: pension contributions, student loans, the Marriage Allowance and Blind Person’s Allowance, savings and dividend rates, and the High Income Child Benefit Charge. It is an estimate, not tax advice.
Worked examples
Each example is checked against the calculator on every build.
- Yearly income (£) 35,000, Where you live England, Wales or NI, Employee (pay National Insurance) yes gives Income tax $4,486.00, National Insurance $1,794.40, Take-home pay $28,719.60.Source: GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- Yearly income (£) 60,000, Where you live England, Wales or NI, Employee (pay National Insurance) yes gives Income tax $11,432.00, National Insurance $3,210.60, Take-home pay $45,357.40.Source: GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- Yearly income (£) 110,000, Where you live England, Wales or NI, Employee (pay National Insurance) no gives Personal Allowance $7,570.00, Income tax $33,432.00.Source: GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- Yearly income (£) 150,000, Where you live England, Wales or NI, Employee (pay National Insurance) yes gives Personal Allowance $0.00, Income tax $53,703.00, National Insurance $5,010.60.Source: GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- Yearly income (£) 35,000, Where you live Scotland, Employee (pay National Insurance) yes gives Income tax $4,501.07, National Insurance $1,794.40.Source: GOV.UK, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past; HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
How it works
All amounts are yearly, in pounds, for the tax year 6 April 2026 to 5 April 2027.
- Personal Allowance = max(0, £12,570 − max(0, income − £100,000) ÷ 2). The half is exact (an odd pound gives 50p).
- Taxable income = max(0, income − allowance).
- Income tax: each band's part of the taxable income is taxed at its rate, and the parts are added.
| Band (taxable income above the allowance) | England, Wales, Northern Ireland | Band | Scotland |
|---|---|---|---|
| £0 to £37,700 | 20% basic | £0 to £3,967 | 19% starter |
| £37,700 to £125,140 | 40% higher | £3,967 to £16,956 | 20% basic |
| Above £125,140 | 45% additional | £16,956 to £31,092 | 21% intermediate |
| £31,092 to £62,430 | 42% higher | ||
| £62,430 to £125,140 | 45% advanced | ||
| Above £125,140 | 48% top |
- National Insurance (employees, Class 1, yearly basis) = 8% × (min(income, £50,270) − £12,570, not below 0) + 2% × (income − £50,270, not below 0). Turned off, it is 0.
- Take-home = income − income tax − National Insurance; a month = take-home ÷ 12.
- Effective rate = (income tax + NI) ÷ income × 100 (0 for no income).
All income is treated as earnings or other non-savings income. The arithmetic is exact on the typed income; results are shown to the penny, halves up. Payroll works NI out per pay period, so a payslip can differ by pennies. Not modelled: pension contributions, student and postgraduate loans, the Marriage Allowance, savings and dividend rates, and the High Income Child Benefit Charge. It is an estimate, not tax advice.
When the data is out of date
The rates are for 2026-27. After April 5, 2027 the page keeps using them and says so above the result.
Worked examples by hand
£35,000 in England. Allowance £12,570; taxable £22,430; tax 20% = £4,486. NI 8% × £22,430 = £1,794.40. Take-home £28,719.60.
£60,000 in England. Taxable £47,430: 20% × £37,700 = £7,540 and 40% × £9,730 = £3,892; tax £11,432. NI 8% × £37,700 = £3,016 and 2% × £9,730 = £194.60; £3,210.60. Take-home £45,357.40.
£110,000, no NI. Allowance 12,570 − 10,000 ÷ 2 = £7,570; taxable £102,430: £7,540 + 40% × £64,730 = £25,892; tax £33,432.
£150,000 in England. Allowance £0; taxable £150,000: £7,540 + 40% × £87,440 = £34,976 + 45% × £24,860 = £11,187; tax £53,703. NI £3,016 + 2% × £99,730 = £5,010.60.
£35,000 in Scotland. Taxable £22,430: 19% × £3,967 = £753.73; 20% × £12,989 = £2,597.80; 21% × £5,474 = £1,149.54; tax £4,501.07. NI £1,794.40.
Other questions people ask
How much income tax will I pay in the UK in 2026-27?
The first £12,570 is tax-free (the Personal Allowance). In England, Wales and Northern Ireland the next £37,700 is taxed at 20%, income up to £125,140 at 40%, and income above that at 45%. On £35,000 that is 20% of £22,430: £4,486.
What is the Personal Allowance taper?
Above £100,000 of income the £12,570 allowance falls by £1 for every £2, so it is gone at £125,140. Income between £100,000 and £125,140 therefore pays an effective 60% income tax.
How much National Insurance does an employee pay?
8% of earnings between £12,570 and £50,270 a year, and 2% of earnings above £50,270 (Class 1, 2026-27). On £35,000 that is 8% of £22,430: £1,794.40.
Are Scottish income tax rates different?
Yes. Scottish taxpayers have six bands on income above the Personal Allowance: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. National Insurance is the same across the UK.
What is my take-home pay?
Income less income tax and National Insurance. On £35,000 in England it is £28,719.60 a year, about £2,393.30 a month, before any pension or student loan deductions.
Did UK tax rates change for 2026-27?
The income tax thresholds stay frozen at the same levels as earlier years, and the employee National Insurance rates stay at 8% and 2%.