UK Salary Calculator Updated for 2026/27 Tax Year
Reviewed against the official guidance linked in this article. Rates and eligibility can change. Check the linked official sources for your circumstances. See our editorial policy.
The 2026/27 calculator uses higher student loan thresholds and wider Scottish tax bands. Compare the changes with 2025/26.
The salary calculator uses the 2026/27 tax year, from 6 April 2026 to 5 April 2027. The main changes from 2025/26 are higher student loan thresholds and wider lower Scottish Income Tax bands.
Student loan thresholds
| Plan | 2025/26 annual threshold | 2026/27 annual threshold | Change |
|---|---|---|---|
| Plan 1 | £26,065 | £26,900 | +£835 |
| Plan 2 | £28,470 | £29,385 | +£915 |
| Plan 4 | £32,745 | £33,795 | +£1,050 |
| Plan 5 | Repayments had not started | £25,000 | Repayments began from April 2026 |
| Postgraduate loan | £21,000 | £21,000 | No change |
Undergraduate repayment rates remain 9% above the relevant threshold. Postgraduate repayments remain 6%. Plan 5 applies to eligible English-funded loans, rather than all students starting a course anywhere in the UK.
For someone earning £30,000 in equal monthly payments on Plan 2, the monthly deduction falls from £11 in 2025/26 to £4 in 2026/27. This uses each year's monthly payroll threshold and rounds the deduction down to whole pounds. Bonuses or changing pay can produce a different result.
Sources: HMRC 2025/26 thresholds and HMRC 2026/27 thresholds.
Scottish Income Tax bands
Scotland retains six rates for employment income. The starter and basic rate bands are wider in 2026/27. These salary ranges assume the standard Personal Allowance and no other adjustments.
| Band | 2025/26 | 2026/27 |
|---|---|---|
| Starter, 19% | £12,571–£15,397 | £12,571–£16,537 |
| Basic, 20% | £15,398–£27,491 | £16,538–£29,526 |
| Intermediate, 21% | £27,492–£43,662 | £29,527–£43,662 |
| Higher, 42% | £43,663–£75,000 | £43,663–£75,000 |
| Advanced, 45% | £75,001–£125,140 | £75,001–£125,140 |
| Top, 48% | Above £125,140 | Above £125,140 |
At £30,000, the wider lower bands reduce annual Scottish Income Tax by £31.75 compared with 2025/26, before any other changes to your circumstances. People above £43,662 can also benefit from the wider lower bands: unchanged upper thresholds do not mean their total tax is unchanged.
The Personal Allowance reduces by £1 for every £2 of adjusted net income above £100,000, so the table needs adjustment at higher incomes. Scottish rates apply to employment income; savings and dividends have separate rules.
What remains the same?
The standard Personal Allowance remains £12,570. England, Wales and Northern Ireland retain the same employment Income Tax rates and bands. For a typical employee below State Pension age, employee National Insurance remains 8% between £12,570 and £50,270 a year and 2% above that, using annual-equivalent thresholds.
Using the calculator
Open the salary calculator, enter your salary and choose your region, pension method and loan plan where relevant. It calculates the current tax year; it does not provide a tax-year selector or a side-by-side historical comparison.
Results are estimates based on the settings you choose. Your tax code, payroll period and changes during the year can affect the amounts on your payslip. For a fuller explanation of student loan rounding and plan selection, see our student loan repayment guide.