Loading tools
Estimated 2026/27 take-home pay using England, Wales and Northern Ireland Income Tax bands, with a separate Scottish comparison.
2026/27 standard rUK estimate: no pension, student loan or other personal payroll adjustments. Scotland has separate Income Tax bands; this is not a payslip or HMRC assessment.
The headline estimate uses England, Wales and Northern Ireland Income Tax bands. Scotland uses separate bands; the regional comparison appears below.
Jump to common scenarios.
Regional take-home, Income Tax and National Insurance comparisons.
2026/27 standard employee estimate: single employment, standard tax code and NI category A, no pension, student loan, other income or benefits. England, Wales and Northern Ireland use the rUK Income Tax bands shown here; Scotland is compared separately because its bands differ. These are annual estimates, not a payslip or personal tax assessment.
The same £25,000 salary and standard payroll assumptions are used in both regional estimates.
2026/27 estimates using the shared salary tax model; values include Income Tax and employee NI only.
| Measure | England, Wales & Northern Ireland | Scotland |
|---|---|---|
| Annual take-home | £21,519.60 | £21,559.27 |
| Average monthly take-home (annual ÷ 12) | £1,793.30 | £1,796.61 |
Compare the two deductions that drive the regional take-home difference in this standard estimate.
Annual deductions from the same regional calculations.
| Measure | England, Wales & Northern Ireland | Scotland |
|---|---|---|
| Income Tax | £2,486.00 | £2,446.33 |
| Employee National Insurance | £994.40 | £994.40 |
Income Tax region stays constant; each point is a new model calculation with no student loan or pension.
Each row is recalculated using the route salary and shared tax model.
| Measure | England, Wales & Northern Ireland | Scotland |
|---|---|---|
| £17,500.00 | £16,119.60 | £16,159.27 |
| £21,250.00 | £18,819.60 | £18,859.27 |
| £25,000.00 | £21,519.60 | £21,559.27 |
| £28,750.00 | £24,219.60 | £24,259.27 |
| £32,500.00 | £26,919.60 | £26,929.53 |
| Deduction type | Amount |
|---|---|
| Gross annual salary | £25,000 |
| Income Tax (PAYE) | -£2,486 |
| National Insurance | -£994 |
| Total tax & NI | -£3,480 |
| Net annual pay | £21,520 |
For this 2026/27 standard estimate, Income Tax is calculated progressively using the England, Wales and Northern Ireland bands and the standard Personal Allowance; the linked breakdown also recalculates the salary using Scottish bands. The allowance can taper when adjusted net income is above £100,000, so the marginal effect is not captured by describing a salary with one headline tax-band rate. This page does not include other income or personal adjustments that affect adjusted net income.
Our calculator also accounts for National Insurance Class 1 contributions, which are deducted from your gross pay by your employer.
These official sources support the 2026/27 Income Tax, National Insurance and payroll assumptions. The salary page is an estimate, not an HMRC assessment.