UK Income Tax + NI Calculator (2026/27)

1. 1
   Apply pension scheme to gross

   Salary sacrifice reduces both the income-tax base and the NI base. Relief at source reduces the income-tax base only (provider claims basic-rate relief on top). 'No pension' leaves gross unchanged.

2. 2
   Compute the Personal Allowance with £100k taper

   PA = £12,570 − max(0, (incomeForTax − £100,000) ÷ 2), floored at zero. Blind person's allowance (£3,130) is added on top if applicable.

3. 3
   Compute income tax band-by-band

   Taxable income = max(0, incomeForTax − totalAllowances). Apply England/Wales/NI bands (20% / 40% / 45%) or Scotland's six bands depending on region.

4. 4
   Compute Class 1 employee NI

   NI base = post-sacrifice salary (or gross for relief-at-source / none). 8% between £12,570 and £50,270; 2% above £50,270. No NI if filer is at state pension age.

5. 5
   Compute student loan repayments

   9% of NI-base above the relevant Plan threshold (Plan 1: £26,065; Plan 2: £28,470; Plan 4: £32,745; Plan 5: £25,000) or 6% above £21,000 for Postgraduate. Postgrad can run alongside any undergrad plan.

6. 6
   Compute net take-home

   Net = gross − income tax − NI − student loans − pension. Effective rate = total deductions / gross.

• HMRC — Income Tax rates and Personal Allowancesprimary · accessed 2026-04-27 · Source for England/Wales/NI bands, Personal Allowance, and the £100k taper.
• HMRC — National Insurance rates and categoriesprimary · accessed 2026-04-27 · Source for Class 1 employee thresholds and rates.
• Scottish Government — Income Tax in Scotlandprimary · accessed 2026-04-27 · Source for the six Scotland-specific bands.
• GOV.UK — Repaying your student loan: what you payprimary · accessed 2026-04-27 · Source for Plan 1/2/4/5 + Postgraduate thresholds and rates.

Frequently asked questions

Which tax year does this calculator cover?

Tax year 2026/27, which runs from 6 April 2026 to 5 April 2027. The Personal Allowance and basic-rate threshold for England, Wales, and Northern Ireland are frozen until April 2028 per current legislation; Scotland sets its own rates and bands separately.

What's the difference between salary sacrifice and relief at source?

Salary sacrifice reduces your gross salary BEFORE income tax and National Insurance are computed — you save both tax and NI on the contribution. Relief at source means the contribution comes from your net pay; the pension provider claims basic-rate (20%) tax relief and adds it to your pot, so you save tax but NOT NI. Higher-rate and additional-rate taxpayers can claim further tax relief via Self Assessment, which the calculator does not model.

How is the Personal Allowance taper handled?

When taxable income exceeds £100,000, the £12,570 Personal Allowance is reduced by £1 for every £2 over the threshold. PA is fully exhausted at £125,140 of taxable income, which produces an effective marginal tax rate of 60% on income between £100,000 and £125,140 (40% income tax + the extra 20% from losing PA).

Does this handle Scotland correctly?

Yes for non-savings, non-dividend income. Scotland has six bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%) that apply to earned income only. Personal Allowance is UK-wide. National Insurance rates are the same UK-wide. Savings income, dividend income, and capital gains are taxed at UK-wide rates regardless of where you live and are not modeled here.

Which student loan plan should I pick?

Plan 1: pre-September-2012 starts in England/Wales, and Northern Ireland undergrads. Plan 2: September-2012 to August-2023 starts in England/Wales. Plan 4: Scottish students who borrowed from SAAS. Plan 5: September-2023+ starts in England. Postgraduate Loan: a separate 6% loan that can run alongside any undergrad plan. If you have both an undergrad plan AND postgrad, pick your undergrad plan and tick the additional postgrad checkbox.

What is the 2026/27 NI rate?

Class 1 employee main rate is 8% (cut from 10% in April 2024 and from 12% in January 2024). It's charged on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year). Earnings above the UEL are charged at 2%. NI is not charged after you reach state pension age — the calculator uses 66 as a default, but actual SPA varies by date of birth.

Is this tax advice?

No. This calculator is for informational purposes only and does not constitute tax, legal, accounting, or financial advice. infoz.com is operated by Netlink BVI Ltd, which is not authorised or regulated as a tax advisor in the UK. For advice specific to your circumstances, consult a UK chartered tax adviser (CTA), chartered accountant (ACA/ACCA), or HMRC directly.