United Kingdom Gross to Net Salary Calculator 2026
Convert gross salary to net for the United Kingdom in the 2026/27 tax year. A £40,000 gross salary leaves about £32,320 net — £2,693 per month — after income tax and National Insurance. The calculator covers English/Welsh/Northern Irish and Scottish tax bands, the personal-allowance taper, student loan plans 1–5 and postgraduate loans, workplace pensions and employer NI, in both directions.
Net per month
£2,693.30
Net per year: £32,320
Gross
£40,000
Total employer cost
£45,250
Effective deduction rate
19.2%
Marginal rate
28%
Deductions
Income tax
Social security
Employer contributions
United Kingdom tax brackets 2026
Income tax bands (England, Wales & NI)
| From | Up to | Rate |
|---|---|---|
| £0 | £37,700 | 20% |
| £37,700 | £112,570 | 40% |
| £112,570 | and above | 45% |
Applied to taxable income after the personal allowance (£12,570; tapered above £100,000).
National Insurance (Class 1, employee)
| From | Up to | Rate |
|---|---|---|
| £0 | £12,570 | 0% |
| £12,570 | £50,270 | 8% |
| £50,270 | and above | 2% |
Applied to gross earnings.
How net salary is calculated in United Kingdom (2026)
Income tax applies to earnings above the £12,570 personal allowance. In England, Wales and Northern Ireland the 2026/27 bands are 20% up to £37,700 of taxable income, 40% up to £125,140 and 45% above. Scotland sets its own six bands from 19% to 48% — pick your region in the calculator.
Earnings above £100,000 lose £1 of personal allowance for every £2 of income, which produces an effective 60% marginal rate between £100,000 and £125,140.
Employee National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above. Student loan repayments take 9% of earnings above your plan's threshold (Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000) and postgraduate loans 6% above £21,000.
Employers pay 15% National Insurance on earnings above £5,000 — the employer cost figure shows gross salary plus this contribution.
Net to Gross Calculator for United Kingdom
Use net-to-gross mode to find the gross salary behind a target take-home figure — useful for comparing a contractor day-rate against an employed salary, or for negotiating an offer quoted net. The solver inverts the full 2026/27 tax and NI calculation, including the personal-allowance taper.
Frequently asked questions
What is the 60% tax trap between £100,000 and £125,140?
In that range each £2 of extra income also removes £1 of personal allowance, so £100 extra gross suffers £40 higher-rate tax plus £20 tax on newly-taxable allowance — an effective 60% before National Insurance.
How is Scottish income tax different in 2026/27?
Scotland uses six bands: 19% starter, 20% basic, 21% intermediate, 42% higher above £43,662, 45% advanced above £75,000 and 48% top above £125,140. National Insurance and the personal allowance are the same UK-wide.
Does the calculator handle pension contributions?
Yes — enter your workplace pension percentage. It is modelled as a net-pay arrangement: contributions reduce taxable pay (saving tax at your marginal rate) but not National Insurance. Salary-sacrifice schemes, which also save NI, will show slightly better real-world nets.
Which student loan plan am I on?
Broadly: Plan 1 for pre-2012 English/Welsh loans, Plan 2 for 2012–2023 England/Wales, Plan 4 for Scotland, Plan 5 for English courses starting from August 2023 (first repayments from April 2026), and the postgraduate plan for master's/doctoral loans.
- The UK tax year runs 6 April 2026 to 5 April 2027; figures shown as "2026" refer to 2026/27.
- Tax codes other than the standard allowance, benefits in kind and salary sacrifice are not yet modelled.
Sources & data status
- HMRC — Rates and thresholds for employers 2026/27
- gov.scot — Scottish Income Tax 2026/27
- gov.uk — Repaying your student loan
Last updated: August 10, 2026
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