UK take-home pay statistics 2026/27
Reference tables for journalists, researchers and anyone who needs the number rather than the calculator: take-home pay, effective tax rate and marginal tax rate at seventeen salary points from £20,000 to £200,000, with the Scotland-versus-England gap at each. Every figure is computed from the published 2026/27 HMRC rates (verified 2026-08-28 against gov.uk and gov.scot) by the same engine that powers the calculators, an automated test suite reproduces known anchor figures to the penny before anything is published, and the tables regenerate whenever the rates change, so they cannot silently go stale. All of it is free to cite with attribution and a link; figures state their tax year so a quote carries its own provenance. Need a figure not shown here, a specific salary, a Scottish variant, a student-loan overlay? Ask and the engine will produce it exactly.
Take-home pay by salary. England, Wales and Northern Ireland
Standard 1257L code, no pension or student loan. Marginal rate = tax and NI on the next £1 earned, measured by computation.
| Salary | Take-home | Monthly | Effective rate | Marginal rate | Scotland vs England |
|---|---|---|---|---|---|
| £20,000 | £17,920 | £1,493.30 | 10.4% | 28% | +£39.67 |
| £25,000 | £21,520 | £1,793.30 | 13.9% | 28% | +£39.67 |
| £30,000 | £25,120 | £2,093.30 | 16.3% | 28% | +£34.93 |
| £35,000 | £28,720 | £2,393.30 | 17.9% | 28% | −£15.07 |
| £40,000 | £32,320 | £2,693.30 | 19.2% | 28% | −£65.07 |
| £45,000 | £35,920 | £2,993.30 | 20.2% | 28% | −£396.05 |
| £50,000 | £39,520 | £3,293.30 | 21.0% | 28% | −£1,496.05 |
| £60,000 | £45,357 | £3,779.78 | 24.4% | 42% | −£1,750.05 |
| £70,000 | £51,157 | £4,263.12 | 26.9% | 42% | −£1,950.05 |
| £80,000 | £56,957 | £4,746.45 | 28.8% | 42% | −£2,300.05 |
| £90,000 | £62,757 | £5,229.78 | 30.3% | 42% | −£2,800.05 |
| £100,000 | £68,557 | £5,713.12 | 31.4% | 62% | −£3,300.05 |
| £110,000 | £72,357 | £6,029.78 | 34.2% | 62% | −£4,050.05 |
| £120,000 | £76,157 | £6,346.45 | 36.5% | 62% | −£4,800.05 |
| £125,140 | £78,111 | £6,509.22 | 37.6% | 47% | −£5,185.55 |
| £150,000 | £91,286 | £7,607.20 | 39.1% | 47% | −£5,931.35 |
| £200,000 | £117,786 | £9,815.53 | 41.1% | 47% | −£7,431.35 |
Amber rows sit inside the £100,000–£125,140 personal allowance taper, where the marginal rate reaches 62%.
Headline facts, 2026/27
- The personal allowance (£12,570) and higher-rate threshold (£50,270) have been frozen since April 2021, while CPI has risen 29.8% (ONS D7BT, to July 2026), the fiscal drag this causes is computable per salary.
- The highest marginal rate in the system is not the 45% additional rate: it is 62% between £100,000 and £125,140 (60% income tax effect + 2% NI), rising past 70% with a Plan 2 student loan.
- A Scottish taxpayer pays slightly less than an English one below roughly £33,500 and progressively more above it; between £43,662 and £50,270 the Scottish marginal rate is exactly 50%.
- Crossing £100,000 of adjusted net income forfeits Tax-Free Childcare and free-hours support outright, for a two-child nursery family this can exceed £5,000 a year, a marginal rate above 100% on the crossing pound.
Computed 2026-08-28 from HMRC rates and thresholds and gov.scot. Method and test anchors on the about page. Machine-readable rates: rates.json.