Income Tax & NI Calculator
Your take-home pay for 2026/27
See exactly how your salary breaks down into income tax, National Insurance, and take-home pay. Covers all tax bands, Scottish rates, and the Personal Allowance taper zone.
Your details
Your total salary before tax
Personal pension contributions (not salary sacrifice) reduce your adjusted net income, which can restore your Personal Allowance if you earn over £100,000.
Salary sacrifice reduces gross salary directly — enter your post-sacrifice salary above instead.
Scottish income tax rates
Applies to residents of Scotland only
Tax year: 2026/27
Take-home pay
£28,720
£2,393/month
Income tax
£4,486
12.8% effective
National Insurance
£1,794
5.1% effective
Total deductions
£6,280
17.9% combined
Gross salary breakdown
How your income tax is calculated
| Band | Taxable | Rate | Tax |
|---|---|---|---|
| Personal Allowance | £12,570 | 0% | £0 |
| Basic rate | £22,430 | 20% | £4,486 |
| Total income tax | £4,486 | ||
How your National Insurance is calculated
| Band | Earnings | Rate | NI |
|---|---|---|---|
| Below Primary Threshold | £12,570 | 0% | £0 |
| Main rate band | £22,430 | 8% | £1,794 |
| Total NI | £1,794 | ||
National Insurance is not devolved — the same rates apply in Scotland as in England.
Your take-home pay
| Period | Gross | Tax | NI | Take-home |
|---|---|---|---|---|
| Annual | £35,000.00 | £4,486.00 | £1,794.40 | £28,719.60 |
| Monthly | £2,916.67 | £373.83 | £149.53 | £2,393.30 |
| Weekly | £673.08 | £86.27 | £34.51 | £552.30 |
| Daily | £134.62 | £17.25 | £6.90 | £110.46 |
Your tax rates at a glance
Effective income tax rate
You pay 12.8% of your gross salary in income tax
Effective NI rate
Effective combined rate
Combined, you lose 17.9% of your gross salary to tax and NI
Marginal income tax rate
The rate you pay on your next £1 of earnings
Marginal NI rate
Marginal combined rate
For every £100 of pay rise, you keep £72
Want a complete retirement projection?
For a complete retirement projection including tax, State Pension, and 10,000 Monte Carlo simulations — use our full retirement planner.
This calculator provides estimates for guidance only. Results are illustrative and do not constitute financial advice. Always verify figures with a qualified adviser.