How take-home pay is worked out
Your personal allowance (£12,570) is tax-free. In England, Wales & NI income above it is taxed at 20% up to £50,270, 40% up to £125,140 and 45% above. National Insurance for employees is 8% between £12,570 and £50,270 and 2% above. Both are deducted through PAYE.
Scotland’s separate income tax bands
If you live in Scotland, income tax is set by the Scottish Government and has six bands for 2026/27: 19% starter (to £16,537), 20% basic (to £29,526), 21% intermediate (to £43,662), 42% higher (to £75,000), 45% advanced (to £125,140) and 48% top above that. National Insurance is reserved to the UK and is the same wherever you live. Pick “Scotland” above to use these rates.
The £100k allowance taper
For every £2 you earn over £100,000, you lose £1 of personal allowance — fully gone by £125,140. This creates an effective 60% marginal rate in that band, which this calculator accounts for in both regions.