Tax and NI calculator 2026/27
Work out your take-home pay in the tax year 6 April 2026 – 5 April 2027. The calculator includes Income Tax (Scotland separately), National Insurance and student loan repayments.
Tax by band
How we calculate
- Personal Allowance – £12,570. Above £100,000 of income the allowance falls by £1 for every £2, and disappears completely at £125,140.
- Income Tax is charged on income above the allowance. In England, Wales and Northern Ireland: 20% up to £50,270, 40% up to £125,140, then 45%. Scotland has six bands: 19%, 20%, 21%, 42%, 45% and 48%.
- National Insurance. Employee (Class 1): 8% on earnings between £12,570 and £50,270 and 2% above. Self-employed (Class 4): 6% on profits in the same range and 2% above. Class 2 is no longer compulsory – you can pay it voluntarily (£3.65 a week) to avoid a gap in your State Pension.
- Student loan: 9% of income above the plan threshold (Plan 1: £26,900, Plan 2: £29,385, Plan 4: £33,795, Plan 5: £25,000), Postgraduate Loan: 6% above £21,000.
Legal basis
- Income Tax Act 2007 – tax rates (ss. 6–10), Scottish rates (s. 11A), the personal allowance and its taper above £100,000 (s. 35).
- Scotland Act 1998, s. 80C – the Scottish Parliament’s power to set its own rates; for 2026/27 adopted by the Scottish Rate Resolution.
- Social Security Contributions and Benefits Act 1992 – National Insurance contributions: Class 1 (s. 8) and Class 4 (s. 15).
- Education (Student Loans) (Repayment) Regulations 2009 – rules for student loan repayment through the employer and Self Assessment.
- HMRC publishes the 2026/27 thresholds and rates: Rates and thresholds for employers 2026 to 2027.
What to do now
- Check your tax code on your payslip or in the HMRC app. A code other than 1257L (e.g. BR, 0T, W1/M1) may mean overpaying or underpaying – what your tax code means (GOV.UK).
- Have two jobs? The personal allowance is usually assigned to only one of them. A second job often has code BR (20% on everything).
- Self-employed: you report your 2026/27 profit in Self Assessment by 31 January 2028; the first payment on account for the following year is also due then – deadlines (GOV.UK).
- Paid too much tax? You can claim a refund through your tax account – how to claim a refund (GOV.UK).
Frequently asked questions
Why does my payslip show a different amount?
The calculator assumes code 1257L and no pension contributions or other deductions. In practice your employer usually deducts a workplace pension contribution (auto-enrolment – at least 5% of qualifying earnings), and sometimes benefits in kind or corrections from previous years.
Does the calculator work for Scotland?
Yes. If you choose “Scotland” we apply Scottish Income Tax rates. National Insurance is the same across the whole United Kingdom.
What is emergency tax?
A temporary code (e.g. 1257L W1/M1 or 0T) used when HMRC does not have full details – often in your first UK job or when changing employer. It usually evens out once HMRC updates your details.
Do the self-employed pay Class 2?
Since 6 April 2024 it is not compulsory. People with profits below the small profits threshold (£7,105 in 2026/27) can pay it voluntarily (£3.65 a week) to protect their State Pension entitlement.
Important: the result is an estimate. We assume the standard tax code 1257L, no other income, reliefs or pension contributions. Your payslip or HMRC tax account will show the real amount. This is not tax advice.
Sources: GOV.UK – rates and thresholds 2026/27 · GOV.UK – National Insurance · gov.scot – Scottish Income Tax 2026/27
Background: City of London, photo Matt Brown / Wikimedia Commons, CC BY 2.0 · Law and rates as at 25 October 2026
