Data asset · 2026/27
UK Salary After Tax Report 2026/27
A generated salary after-tax dataset for gross salaries from £15,000 to £150,000, with Income Tax, employee National Insurance, take-home pay, effective deductions, Scotland comparisons and benchmark rows for the National Living Wage and ONS median earnings.
£2,636 net/month in England, Wales & NI.
National Living Wage at £12.71/hour and 37.5 hours/week.
Lowest E/W/NI take-home from the next £1,000 within the taper range.
Less take-home per year than E/W/NI under these assumptions.
Key findings
- An employee on the ONS median salary keeps about 81.0% of gross pay after Income Tax and employee NI.
- Below the higher-rate threshold, the next £1,000 typically adds about £720 to take-home pay.
- Above £50,270, that falls to about £580.
- Between £100,000 and £125,140, it falls as low as £380 in England, Wales and Northern Ireland.
- At £150,000, Scottish take-home is approximately £5,931 lower than in England, Wales and Northern Ireland.
Assumptions
Figures use 2026/27 rates, standard Personal Allowance, tax code 1257L or S1257L, one employment, employee National Insurance category A, no pension, no Student Loan, no benefits, no other income and an annualised calculation rather than an exact payslip calculation.
Median salary and National Living Wage benchmarks
The report includes exact benchmark rows for the ONS median gross annual earnings for full-time employees, April 2025 (£39,039), and National Living Wage annual equivalents at 37.5 hours (£24,784.50) and 40 hours (£26,436.80) per week. The National Living Wage is an hourly rate, so these are annual equivalents rather than an annual minimum wage.
Scottish benchmark rows
Scotland uses different Income Tax bands, so the report includes separate benchmark rows for the Scottish starter, basic, higher, advanced and top-rate thresholds.
| Gross salary | Benchmark | Net annual | Effective deductions | Next £1,000 kept |
|---|---|---|---|---|
| £16,537 | Scottish starter-rate boundary | £15,466 | 6.5% | £720 |
| £29,526 | Scottish basic-rate boundary | £24,818 | 15.9% | £710 |
| £43,662 | Scottish higher-rate starts | £34,855 | 20.2% | £500 |
| £75,000 | Scottish advanced-rate starts | £52,007 | 30.7% | £530 |
| £100,000 | Personal Allowance taper starts | £65,257 | 34.7% | £305 |
| £125,140 | Top-rate threshold and allowance removed | £72,925 | 41.7% | £500 |
Charts
All chart values come from the same dataset as the table and CSV download.
Gross salary vs annual take-home pay
GrossE/W/NI netScotland net
Effective deduction rate by salary
E/W/NIScotland
How much of the next £1,000 do you keep?
E/W/NIScotland
Full salary table
| Gross salary | Net annual | Net monthly | Income Tax | National Insurance | Effective deductions | Next £1,000 kept |
|---|---|---|---|---|---|---|
| £15,000 | £14,320 | £1,193 | £486 | £194 | 4.5% | £720 |
| £16,000 | £15,040 | £1,253 | £686 | £274 | 6.0% | £720 |
| £17,000 | £15,760 | £1,313 | £886 | £354 | 7.3% | £720 |
| £18,000 | £16,480 | £1,373 | £1,086 | £434 | 8.4% | £720 |
| £19,000 | £17,200 | £1,433 | £1,286 | £514 | 9.5% | £720 |
| £20,000 | £17,920 | £1,493 | £1,486 | £594 | 10.4% | £720 |
| £21,000 | £18,640 | £1,553 | £1,686 | £674 | 11.2% | £720 |
| £22,000 | £19,360 | £1,613 | £1,886 | £754 | 12.0% | £720 |
| £23,000 | £20,080 | £1,673 | £2,086 | £834 | 12.7% | £720 |
| £24,000 | £20,800 | £1,733 | £2,286 | £914 | 13.3% | £720 |
| £24,784.50National Living Wage annual equivalent, 37.5 hours/week | £21,364 | £1,780 | £2,443 | £977 | 13.8% | £720 |
| £25,000 | £21,520 | £1,793 | £2,486 | £994 | 13.9% | £720 |
| £26,000 | £22,240 | £1,853 | £2,686 | £1,074 | 14.5% | £720 |
| £26,436.80National Living Wage annual equivalent, 40 hours/week | £22,554 | £1,880 | £2,773 | £1,109 | 14.7% | £720 |
| £27,000 | £22,960 | £1,913 | £2,886 | £1,154 | 15.0% | £720 |
| £28,000 | £23,680 | £1,973 | £3,086 | £1,234 | 15.4% | £720 |
| £29,000 | £24,400 | £2,033 | £3,286 | £1,314 | 15.9% | £720 |
| £30,000 | £25,120 | £2,093 | £3,486 | £1,394 | 16.3% | £720 |
| £31,000 | £25,840 | £2,153 | £3,686 | £1,474 | 16.6% | £720 |
| £32,000 | £26,560 | £2,213 | £3,886 | £1,554 | 17.0% | £720 |
| £33,000 | £27,280 | £2,273 | £4,086 | £1,634 | 17.3% | £720 |
| £34,000 | £28,000 | £2,333 | £4,286 | £1,714 | 17.6% | £720 |
| £35,000 | £28,720 | £2,393 | £4,486 | £1,794 | 17.9% | £720 |
| £36,000 | £29,440 | £2,453 | £4,686 | £1,874 | 18.2% | £720 |
| £37,000 | £30,160 | £2,513 | £4,886 | £1,954 | 18.5% | £720 |
| £38,000 | £30,880 | £2,573 | £5,086 | £2,034 | 18.7% | £720 |
| £39,000 | £31,600 | £2,633 | £5,286 | £2,114 | 19.0% | £720 |
| £39,039ONS median gross annual earnings for full-time employees, April 2025 | £31,628 | £2,636 | £5,294 | £2,118 | 19.0% | £720 |
| £40,000 | £32,320 | £2,693 | £5,486 | £2,194 | 19.2% | £720 |
| £41,000 | £33,040 | £2,753 | £5,686 | £2,274 | 19.4% | £720 |
| £42,000 | £33,760 | £2,813 | £5,886 | £2,354 | 19.6% | £720 |
| £43,000 | £34,480 | £2,873 | £6,086 | £2,434 | 19.8% | £720 |
| £44,000 | £35,200 | £2,933 | £6,286 | £2,514 | 20.0% | £720 |
| £45,000 | £35,920 | £2,993 | £6,486 | £2,594 | 20.2% | £720 |
| £46,000 | £36,640 | £3,053 | £6,686 | £2,674 | 20.3% | £720 |
| £47,000 | £37,360 | £3,113 | £6,886 | £2,754 | 20.5% | £720 |
| £48,000 | £38,080 | £3,173 | £7,086 | £2,834 | 20.7% | £720 |
| £49,000 | £38,800 | £3,233 | £7,286 | £2,914 | 20.8% | £720 |
| £50,000 | £39,520 | £3,293 | £7,486 | £2,994 | 21.0% | £618 |
| £50,270E/W/NI higher-rate threshold | £39,714 | £3,310 | £7,540 | £3,016 | 21.0% | £580 |
| £51,000 | £40,137 | £3,345 | £7,832 | £3,031 | 21.3% | £580 |
| £52,000 | £40,717 | £3,393 | £8,232 | £3,051 | 21.7% | £580 |
| £53,000 | £41,297 | £3,441 | £8,632 | £3,071 | 22.1% | £580 |
| £54,000 | £41,877 | £3,490 | £9,032 | £3,091 | 22.4% | £580 |
| £55,000 | £42,457 | £3,538 | £9,432 | £3,111 | 22.8% | £580 |
| £56,000 | £43,037 | £3,586 | £9,832 | £3,131 | 23.1% | £580 |
| £57,000 | £43,617 | £3,635 | £10,232 | £3,151 | 23.5% | £580 |
| £58,000 | £44,197 | £3,683 | £10,632 | £3,171 | 23.8% | £580 |
| £59,000 | £44,777 | £3,731 | £11,032 | £3,191 | 24.1% | £580 |
| £60,000 | £45,357 | £3,780 | £11,432 | £3,211 | 24.4% | £580 |
| £61,000 | £45,937 | £3,828 | £11,832 | £3,231 | 24.7% | £580 |
| £62,000 | £46,517 | £3,876 | £12,232 | £3,251 | 25.0% | £580 |
| £63,000 | £47,097 | £3,925 | £12,632 | £3,271 | 25.2% | £580 |
| £64,000 | £47,677 | £3,973 | £13,032 | £3,291 | 25.5% | £580 |
| £65,000 | £48,257 | £4,021 | £13,432 | £3,311 | 25.8% | £580 |
| £66,000 | £48,837 | £4,070 | £13,832 | £3,331 | 26.0% | £580 |
| £67,000 | £49,417 | £4,118 | £14,232 | £3,351 | 26.2% | £580 |
| £68,000 | £49,997 | £4,166 | £14,632 | £3,371 | 26.5% | £580 |
| £69,000 | £50,577 | £4,215 | £15,032 | £3,391 | 26.7% | £580 |
| £70,000 | £51,157 | £4,263 | £15,432 | £3,411 | 26.9% | £580 |
| £71,000 | £51,737 | £4,311 | £15,832 | £3,431 | 27.1% | £580 |
| £72,000 | £52,317 | £4,360 | £16,232 | £3,451 | 27.3% | £580 |
| £73,000 | £52,897 | £4,408 | £16,632 | £3,471 | 27.5% | £580 |
| £74,000 | £53,477 | £4,456 | £17,032 | £3,491 | 27.7% | £580 |
| £75,000 | £54,057 | £4,505 | £17,432 | £3,511 | 27.9% | £580 |
| £76,000 | £54,637 | £4,553 | £17,832 | £3,531 | 28.1% | £580 |
| £77,000 | £55,217 | £4,601 | £18,232 | £3,551 | 28.3% | £580 |
| £78,000 | £55,797 | £4,650 | £18,632 | £3,571 | 28.5% | £580 |
| £79,000 | £56,377 | £4,698 | £19,032 | £3,591 | 28.6% | £580 |
| £80,000 | £56,957 | £4,746 | £19,432 | £3,611 | 28.8% | £580 |
| £81,000 | £57,537 | £4,795 | £19,832 | £3,631 | 29.0% | £580 |
| £82,000 | £58,117 | £4,843 | £20,232 | £3,651 | 29.1% | £580 |
| £83,000 | £58,697 | £4,891 | £20,632 | £3,671 | 29.3% | £580 |
| £84,000 | £59,277 | £4,940 | £21,032 | £3,691 | 29.4% | £580 |
| £85,000 | £59,857 | £4,988 | £21,432 | £3,711 | 29.6% | £580 |
| £86,000 | £60,437 | £5,036 | £21,832 | £3,731 | 29.7% | £580 |
| £87,000 | £61,017 | £5,085 | £22,232 | £3,751 | 29.9% | £580 |
| £88,000 | £61,597 | £5,133 | £22,632 | £3,771 | 30.0% | £580 |
| £89,000 | £62,177 | £5,181 | £23,032 | £3,791 | 30.1% | £580 |
| £90,000 | £62,757 | £5,230 | £23,432 | £3,811 | 30.3% | £580 |
| £91,000 | £63,337 | £5,278 | £23,832 | £3,831 | 30.4% | £580 |
| £92,000 | £63,917 | £5,326 | £24,232 | £3,851 | 30.5% | £580 |
| £93,000 | £64,497 | £5,375 | £24,632 | £3,871 | 30.6% | £580 |
| £94,000 | £65,077 | £5,423 | £25,032 | £3,891 | 30.8% | £580 |
| £95,000 | £65,657 | £5,471 | £25,432 | £3,911 | 30.9% | £580 |
| £96,000 | £66,237 | £5,520 | £25,832 | £3,931 | 31.0% | £580 |
| £97,000 | £66,817 | £5,568 | £26,232 | £3,951 | 31.1% | £580 |
| £98,000 | £67,397 | £5,616 | £26,632 | £3,971 | 31.2% | £580 |
| £99,000 | £67,977 | £5,665 | £27,032 | £3,991 | 31.3% | £580 |
| £100,000Personal Allowance taper starts | £68,557 | £5,713 | £27,432 | £4,011 | 31.4% | £380 |
| £101,000 | £68,937 | £5,745 | £28,032 | £4,031 | 31.7% | £380 |
| £102,000 | £69,317 | £5,776 | £28,632 | £4,051 | 32.0% | £380 |
| £103,000 | £69,697 | £5,808 | £29,232 | £4,071 | 32.3% | £380 |
| £104,000 | £70,077 | £5,840 | £29,832 | £4,091 | 32.6% | £380 |
| £105,000 | £70,457 | £5,871 | £30,432 | £4,111 | 32.9% | £380 |
| £106,000 | £70,837 | £5,903 | £31,032 | £4,131 | 33.2% | £380 |
| £107,000 | £71,217 | £5,935 | £31,632 | £4,151 | 33.4% | £380 |
| £108,000 | £71,597 | £5,966 | £32,232 | £4,171 | 33.7% | £380 |
| £109,000 | £71,977 | £5,998 | £32,832 | £4,191 | 34.0% | £380 |
| £110,000 | £72,357 | £6,030 | £33,432 | £4,211 | 34.2% | £380 |
| £111,000 | £72,737 | £6,061 | £34,032 | £4,231 | 34.5% | £380 |
| £112,000 | £73,117 | £6,093 | £34,632 | £4,251 | 34.7% | £380 |
| £113,000 | £73,497 | £6,125 | £35,232 | £4,271 | 35.0% | £380 |
| £114,000 | £73,877 | £6,156 | £35,832 | £4,291 | 35.2% | £380 |
| £115,000 | £74,257 | £6,188 | £36,432 | £4,311 | 35.4% | £380 |
| £116,000 | £74,637 | £6,220 | £37,032 | £4,331 | 35.7% | £380 |
| £117,000 | £75,017 | £6,251 | £37,632 | £4,351 | 35.9% | £380 |
| £118,000 | £75,397 | £6,283 | £38,232 | £4,371 | 36.1% | £380 |
| £119,000 | £75,777 | £6,315 | £38,832 | £4,391 | 36.3% | £380 |
| £120,000 | £76,157 | £6,346 | £39,432 | £4,411 | 36.5% | £380 |
| £121,000 | £76,537 | £6,378 | £40,032 | £4,431 | 36.7% | £380 |
| £122,000 | £76,917 | £6,410 | £40,632 | £4,451 | 37.0% | £380 |
| £123,000 | £77,297 | £6,441 | £41,232 | £4,471 | 37.2% | £380 |
| £124,000 | £77,677 | £6,473 | £41,832 | £4,491 | 37.4% | £380 |
| £125,000 | £78,057 | £6,505 | £42,432 | £4,511 | 37.6% | £509 |
| £125,140Allowance removed / additional-rate threshold | £78,111 | £6,509 | £42,516 | £4,513 | 37.6% | £530 |
| £126,000 | £78,566 | £6,547 | £42,903 | £4,531 | 37.6% | £530 |
| £127,000 | £79,096 | £6,591 | £43,353 | £4,551 | 37.7% | £530 |
| £128,000 | £79,626 | £6,636 | £43,803 | £4,571 | 37.8% | £530 |
| £129,000 | £80,156 | £6,680 | £44,253 | £4,591 | 37.9% | £530 |
| £130,000 | £80,686 | £6,724 | £44,703 | £4,611 | 37.9% | £530 |
| £131,000 | £81,216 | £6,768 | £45,153 | £4,631 | 38.0% | £530 |
| £132,000 | £81,746 | £6,812 | £45,603 | £4,651 | 38.1% | £530 |
| £133,000 | £82,276 | £6,856 | £46,053 | £4,671 | 38.1% | £530 |
| £134,000 | £82,806 | £6,901 | £46,503 | £4,691 | 38.2% | £530 |
| £135,000 | £83,336 | £6,945 | £46,953 | £4,711 | 38.3% | £530 |
| £136,000 | £83,866 | £6,989 | £47,403 | £4,731 | 38.3% | £530 |
| £137,000 | £84,396 | £7,033 | £47,853 | £4,751 | 38.4% | £530 |
| £138,000 | £84,926 | £7,077 | £48,303 | £4,771 | 38.5% | £530 |
| £139,000 | £85,456 | £7,121 | £48,753 | £4,791 | 38.5% | £530 |
| £140,000 | £85,986 | £7,166 | £49,203 | £4,811 | 38.6% | £530 |
| £141,000 | £86,516 | £7,210 | £49,653 | £4,831 | 38.6% | £530 |
| £142,000 | £87,046 | £7,254 | £50,103 | £4,851 | 38.7% | £530 |
| £143,000 | £87,576 | £7,298 | £50,553 | £4,871 | 38.8% | £530 |
| £144,000 | £88,106 | £7,342 | £51,003 | £4,891 | 38.8% | £530 |
| £145,000 | £88,636 | £7,386 | £51,453 | £4,911 | 38.9% | £530 |
| £146,000 | £89,166 | £7,431 | £51,903 | £4,931 | 38.9% | £530 |
| £147,000 | £89,696 | £7,475 | £52,353 | £4,951 | 39.0% | £530 |
| £148,000 | £90,226 | £7,519 | £52,803 | £4,971 | 39.0% | £530 |
| £149,000 | £90,756 | £7,563 | £53,253 | £4,991 | 39.1% | £530 |
| £150,000 | £91,286 | £7,607 | £53,703 | £5,011 | 39.1% | £530 |
The £100,000 Personal Allowance tax trap
Between £100,000 and £125,140, the Personal Allowance is withdrawn by £1 for every £2 of additional income. In England, Wales and Northern Ireland this creates an effective 60% Income Tax rate on part of that range. Employee National Insurance can take the combined marginal deduction to approximately 62%. In part of the Scottish taper range, the combination of 45% Income Tax, Personal Allowance withdrawal and 2% NI can create an estimated marginal deduction of about 69.5%.
Methodology and assumptions
- Dataset generated: 2 July 2026
- Engine version: 2026.7
- Last reviewed: 2 July 2026
- Each row is generated from the same PayCalc UK PAYE engine used by the calculators.
- Combined marginal deduction rate estimates the share of the next £100 of salary deducted through Income Tax and employee National Insurance.
- Next £1,000 kept compares net annual pay at the listed salary and at £1,000 higher.
Data reuse and citation
You can cite this page as PayCalc UK, “UK Salary After Tax Report 2026/27”, generated 2 July 2026. Link to the report page where possible and use the CSV for reproducible figures.
Press and data enquiries: for custom salary comparisons, charts or methodology questions, email press@paycalcuk.co.uk.
Sources — official UK figures
- HMRC — Income Tax rates and allowances ↗
- gov.uk — Scottish Income Tax rates ↗
- HMRC — National Insurance rates ↗
- GOV.UK — National Minimum Wage rates ↗
- ONS — Employee earnings in the UK: 2025 ↗
Reviewed 2 July 2026 against official rates and ONS earnings data · How we calculate →