Guides

Updated 12 November 2026 · Tax year 2026/27

Each guide has a worked example with £ figures from the same engine as the calculator, cross-checked by hand against HMRC and Scottish Government rates. Illustrative only, not tax advice. The method and sources are on the methodology page.

Which guide do you need?

Comparing a job offer or a pay rise? Start with the salary guide nearest the offer, then what a pay rise is worth. The salary pages show what changes at each step: where Plan 2 starts, where the 40% band begins at £50,270, where the Child Benefit charge starts at £60,000 and where the personal allowance taper starts at £100,000.
Living in Scotland? Use the Scotland guides. National Insurance and student loans are the same everywhere in the UK; only income tax differs, and the gap changes sign at about £33,000.
Payslip doesn’t match? Check the student loan plan and tax code first, then the salary sacrifice versus net pay guide: those three explain most differences.
Paid by the hour, or getting a bonus or a perk? See hourly pay, bonus take-home and benefits in kind.

Take-home at a glance

Take-home with no pension and no student loan. The Scotland column is a monthly figure using Scottish income tax bands; linked salaries have their own guide. The full take-home pay table covers every £1,000 from £15,000 to £150,000.

Salary	Take-home a year	A month	Scotland a month
£20,000	£17,919.60	£1,493.30	£1,496.61
£22,000	£19,359.60	£1,613.30	£1,616.61
£25,000	£21,519.60	£1,793.30	£1,796.61
£28,000	£23,679.60	£1,973.30	£1,976.61
£30,000	£25,119.60	£2,093.30	£2,096.21
£32,000	£26,559.60	£2,213.30	£2,214.54
£35,000	£28,719.60	£2,393.30	£2,392.04
£40,000	£32,319.60	£2,693.30	£2,687.88
£45,000	£35,919.60	£2,993.30	£2,960.30
£50,000	£39,519.60	£3,293.30	£3,168.63
£50,270	£39,714.00	£3,309.50	£3,179.88
£55,000	£42,457.40	£3,538.12	£3,400.61
£60,000	£45,357.40	£3,779.78	£3,633.95
£65,000	£48,257.40	£4,021.45	£3,867.28
£70,000	£51,157.40	£4,263.12	£4,100.61
£75,000	£54,057.40	£4,504.78	£4,333.95
£80,000	£56,957.40	£4,746.45	£4,554.78
£90,000	£62,757.40	£5,229.78	£4,996.45
£100,000	£68,557.40	£5,713.12	£5,438.11

Salaries — England, Wales and Northern Ireland

Guides for the salaries where something changes: the Plan 5 threshold at £25,000, the £50,270 higher-rate point, the Child Benefit charge from £60,000 to £80,000, and the personal allowance taper above £100,000. Every other salary is in the take-home pay table.

£25,000 after tax

£1,793.30 a month

£30,000 after tax

£2,093.30 a month

£35,000 after tax

£2,393.30 a month

£40,000 after tax

£2,693.30 a month

£50,000 after tax

£3,293.30 a month

£50,270 after tax

£3,309.50 a month

£60,000 after tax

£3,779.78 a month

£80,000 after tax

£4,746.45 a month

£100,000 after tax

£5,713.12 a month

Scotland

Scotland has six income tax bands, including a 21% intermediate rate from £29,527 and 42% from £43,663. NI is the same as the rest of the UK.

Scotland versus the rest of the UK

£45,000 on both tax stacks.

£30,000 in Scotland

£2,096.21 a month

£45,000 in Scotland

£2,960.30 a month

£50,000 in Scotland

£3,168.63 a month

Student loans

Repayments are 9% above the plan threshold (6% for postgraduate). Each page includes a monthly comparison table across all plans.

Plan 1 on £32,000

9% above £26,900.

Plan 2 on £35,000

9% above £29,385.

Plan 4 on £42,000 (Scotland)

9% above £33,795.

Plan 5 on £28,000

9% above £25,000.

Postgraduate loan on £40,000

6% above £21,000.

Pay changes and pensions

What happens to the packet when pay moves or part of it goes into a pension.

What a £5,000 pay rise is worth

Gross versus packet at basic rate.

Bonus take-home

Lookup table for £1,000 to £20,000 bonuses.

Hourly pay to take-home

£12.71 to £30 an hour, yearly and monthly.

Salary sacrifice versus net pay

Same 5%, different banked pay.

Pay rise with a student loan

63p of each £1 on Plan 2 at basic rate.

Opting out of a workplace pension

£950.40 more pay, £1,900.80 less pension on £30,000.

Benefits in kind

How company cars, health insurance, vans, cheap loans and other perks are taxed in 2026/27.

Benefits in kind explained

How perks are valued, taxed and reported.

Company car tax calculator

List price × CO2 percentage; 4% for electric.

Private medical insurance tax calculator

£1,200 policy: £240 at 20%, £480 at 40%.

Company van benefit

Flat £4,170, plus £798 for free fuel.

Beneficial loan calculator

Over £10,000 at below the 3.75% official rate.

Salary sacrifice for benefits

The OpRA rules and what still saves tax.

Key 2026/27 numbers used in every guide

Item	2026/27
Personal allowance	£12,570 (reduced above £100,000, gone at £125,140)
Basic rate 20% (rest of UK)	£12,571 to £50,270
Higher rate 40%	£50,271 to £125,140
Additional rate 45%	Over £125,140
Scottish rates	19%, 20%, 21%, 42%, 45%, 48%
Employee NI	8% from £12,570 to £50,270, then 2%
Student loans	Plan 1 £26,900 · Plan 2 £29,385 · Plan 4 £33,795 · Plan 5 £25,000 (9%) · Postgraduate £21,000 (6%)
Child Benefit charge	From £60,000, full at £80,000
National Living Wage (21+)	£12.71 an hour

How to use the guides

Find the salary nearest yours in the jump table and open its guide for a line-by-line breakdown.
If you live in Scotland, use the Scotland column or a Scottish guide. Only income tax differs; NI is UK-wide.
Add a student loan or pension using the plan guides or the calculator.
Check the result against your payslip. If the tax line differs, check your tax code first.

Common questions

Why does my payslip differ from the guide? Guides use an annual model with tax code 1257L. Payroll works per pay period, so a bonus, overtime, an emergency code or a mid-year start changes individual payslips even when the year’s total ends up close.

Which guide covers Wales? The rest-of-UK guides. The Welsh rates of income tax currently match England and Northern Ireland.

How often are the guides checked? Before every tax year and after any mid-year change. See the editorial policy.

Sources (checked 12 November 2026): HMRC rates and thresholds for employers 2026 to 2027; GOV.UK Scottish income tax.