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 |
Highlighted 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 by Hadi from HMRC rates and thresholds and gov.scot. Method and test anchors on the about page. Machine-readable rates: rates.json.
The shape of UK income
The flat middle and the sharp climb after the 90th percentile are real features of the HMRC data, not artefacts of drawing. They are why the mean sits so far above the median and why “average salary” is such a misleading phrase.
Income at each percentile of UK taxpayers from HMRC's Survey of Personal Incomes. The median is £29,700, the 90th percentile £67,400 and the 99th £207,000. The vertical axis is logarithmic because the top of the distribution is many times the middle.
| Percentile | Total income before tax | Meaning |
|---|---|---|
| 1st | £12,800 | 99% of taxpayers earn more |
| 10th | £15,700 | 90% of taxpayers earn more |
| 25th | £20,800 | 75% of taxpayers earn more |
| 50th | £29,700 | the median taxpayer |
| 75th | £45,000 | better paid than 75% of taxpayers |
| 90th | £67,400 | better paid than 90% of taxpayers |
| 95th | £93,600 | better paid than 95% of taxpayers |
| 99th | £207,000 | top 1% of taxpayers |
Every UK percentile, gross and take-home
All 99 percentile points from HMRC's Survey of Personal Incomes, each paired with the take-home pay it leaves on 2026/27 rates. HMRC publish the gross column; the net and effective-rate columns are computed here. Median £29,700 gross leaves £24,904; the top 1% starts at £207,000.
| Percentile | Gross income | Take-home | Monthly | Effective rate |
|---|---|---|---|---|
| 1 | £12,800 | £12,736 | £1,061.30 | 0.5% |
| 2 | £13,200 | £13,024 | £1,085.30 | 1.3% |
| 3 | £13,500 | £13,240 | £1,103.30 | 1.9% |
| 4 | £13,800 | £13,456 | £1,121.30 | 2.5% |
| 5 | £14,100 | £13,672 | £1,139.30 | 3.0% |
| 6 | £14,500 | £13,960 | £1,163.30 | 3.7% |
| 7 | £14,800 | £14,176 | £1,181.30 | 4.2% |
| 8 | £15,100 | £14,392 | £1,199.30 | 4.7% |
| 9 | £15,400 | £14,608 | £1,217.30 | 5.1% |
| 10 | £15,700 | £14,824 | £1,235.30 | 5.6% |
| 11 | £16,000 | £15,040 | £1,253.30 | 6.0% |
| 12 | £16,300 | £15,256 | £1,271.30 | 6.4% |
| 13 | £16,600 | £15,472 | £1,289.30 | 6.8% |
| 14 | £17,000 | £15,760 | £1,313.30 | 7.3% |
| 15 | £17,300 | £15,976 | £1,331.30 | 7.7% |
| 16 | £17,600 | £16,192 | £1,349.30 | 8.0% |
| 17 | £18,000 | £16,480 | £1,373.30 | 8.4% |
| 18 | £18,300 | £16,696 | £1,391.30 | 8.8% |
| 19 | £18,700 | £16,984 | £1,415.30 | 9.2% |
| 20 | £19,000 | £17,200 | £1,433.30 | 9.5% |
| 21 | £19,400 | £17,488 | £1,457.30 | 9.9% |
| 22 | £19,700 | £17,704 | £1,475.30 | 10.1% |
| 23 | £20,000 | £17,920 | £1,493.30 | 10.4% |
| 24 | £20,400 | £18,208 | £1,517.30 | 10.7% |
| 25 | £20,800 | £18,496 | £1,541.30 | 11.1% |
| 26 | £21,100 | £18,712 | £1,559.30 | 11.3% |
| 27 | £21,500 | £19,000 | £1,583.30 | 11.6% |
| 28 | £21,800 | £19,216 | £1,601.30 | 11.9% |
| 29 | £22,100 | £19,432 | £1,619.30 | 12.1% |
| 30 | £22,500 | £19,720 | £1,643.30 | 12.4% |
| 31 | £22,800 | £19,936 | £1,661.30 | 12.6% |
| 32 | £23,100 | £20,152 | £1,679.30 | 12.8% |
| 33 | £23,500 | £20,440 | £1,703.30 | 13.0% |
| 34 | £23,800 | £20,656 | £1,721.30 | 13.2% |
| 35 | £24,100 | £20,872 | £1,739.30 | 13.4% |
| 36 | £24,400 | £21,088 | £1,757.30 | 13.6% |
| 37 | £24,800 | £21,376 | £1,781.30 | 13.8% |
| 38 | £25,100 | £21,592 | £1,799.30 | 14.0% |
| 39 | £25,500 | £21,880 | £1,823.30 | 14.2% |
| 40 | £25,800 | £22,096 | £1,841.30 | 14.4% |
| 41 | £26,200 | £22,384 | £1,865.30 | 14.6% |
| 42 | £26,500 | £22,600 | £1,883.30 | 14.7% |
| 43 | £26,900 | £22,888 | £1,907.30 | 14.9% |
| 44 | £27,300 | £23,176 | £1,931.30 | 15.1% |
| 45 | £27,700 | £23,464 | £1,955.30 | 15.3% |
| 46 | £28,100 | £23,752 | £1,979.30 | 15.5% |
| 47 | £28,500 | £24,040 | £2,003.30 | 15.7% |
| 48 | £28,900 | £24,328 | £2,027.30 | 15.8% |
| 49 | £29,300 | £24,616 | £2,051.30 | 16.0% |
| 50median | £29,700 | £24,904 | £2,075.30 | 16.1% |
| 51 | £30,100 | £25,192 | £2,099.30 | 16.3% |
| 52 | £30,600 | £25,552 | £2,129.30 | 16.5% |
| 53 | £31,000 | £25,840 | £2,153.30 | 16.6% |
| 54 | £31,500 | £26,200 | £2,183.30 | 16.8% |
| 55 | £31,900 | £26,488 | £2,207.30 | 17.0% |
| 56 | £32,400 | £26,848 | £2,237.30 | 17.1% |
| 57 | £32,900 | £27,208 | £2,267.30 | 17.3% |
| 58 | £33,400 | £27,568 | £2,297.30 | 17.5% |
| 59 | £34,000 | £28,000 | £2,333.30 | 17.6% |
| 60 | £34,500 | £28,360 | £2,363.30 | 17.8% |
| 61 | £35,000 | £28,720 | £2,393.30 | 17.9% |
| 62 | £35,600 | £29,152 | £2,429.30 | 18.1% |
| 63 | £36,200 | £29,584 | £2,465.30 | 18.3% |
| 64 | £36,800 | £30,016 | £2,501.30 | 18.4% |
| 65 | £37,400 | £30,448 | £2,537.30 | 18.6% |
| 66 | £38,000 | £30,880 | £2,573.30 | 18.7% |
| 67 | £38,700 | £31,384 | £2,615.30 | 18.9% |
| 68 | £39,400 | £31,888 | £2,657.30 | 19.1% |
| 69 | £40,100 | £32,392 | £2,699.30 | 19.2% |
| 70 | £40,800 | £32,896 | £2,741.30 | 19.4% |
| 71 | £41,600 | £33,472 | £2,789.30 | 19.5% |
| 72 | £42,400 | £34,048 | £2,837.30 | 19.7% |
| 73 | £43,200 | £34,624 | £2,885.30 | 19.9% |
| 74 | £44,100 | £35,272 | £2,939.30 | 20.0% |
| 75 | £45,000 | £35,920 | £2,993.30 | 20.2% |
| 76 | £45,900 | £36,568 | £3,047.30 | 20.3% |
| 77 | £46,900 | £37,288 | £3,107.30 | 20.5% |
| 78 | £47,900 | £38,008 | £3,167.30 | 20.7% |
| 79 | £48,900 | £38,728 | £3,227.30 | 20.8% |
| 80 | £49,900 | £39,448 | £3,287.30 | 20.9% |
| 81 | £50,600 | £39,905 | £3,325.45 | 21.1% |
| 82 | £51,800 | £40,601 | £3,383.45 | 21.6% |
| 83 | £53,100 | £41,355 | £3,446.28 | 22.1% |
| 84 | £54,400 | £42,109 | £3,509.12 | 22.6% |
| 85 | £56,000 | £43,037 | £3,586.45 | 23.1% |
| 86 | £57,700 | £44,023 | £3,668.62 | 23.7% |
| 87 | £59,700 | £45,183 | £3,765.28 | 24.3% |
| 88 | £61,800 | £46,401 | £3,866.78 | 24.9% |
| 89 | £64,400 | £47,909 | £3,992.45 | 25.6% |
| 90top 10% | £67,400 | £49,649 | £4,137.45 | 26.3% |
| 91 | £70,800 | £51,621 | £4,301.78 | 27.1% |
| 92 | £74,800 | £53,941 | £4,495.12 | 27.9% |
| 93 | £79,700 | £56,783 | £4,731.95 | 28.8% |
| 94 | £85,800 | £60,321 | £5,026.78 | 29.7% |
| 95top 5% | £93,600 | £64,845 | £5,403.78 | 30.7% |
| 96 | £102,000 | £69,317 | £5,776.45 | 32.0% |
| 97 | £118,000 | £75,397 | £6,283.12 | 36.1% |
| 98 | £145,000 | £88,636 | £7,386.37 | 38.9% |
| 99top 1% | £207,000 | £121,496 | £10,124.70 | 41.3% |
Gross column: HMRC Survey of Personal Incomes, taxpayers only, so adults earning under the £12,570 personal allowance are not counted and the whole-population figures are lower. Net column: computed on 2026/27 England/Wales/NI rates, standard 1257L code, no pension or student loan. Free to reproduce with attribution and a link.
Common questions
What is the average UK salary?
The median UK taxpayer income is £29,700, meaning half of taxpayers earn less and half earn more. The mean is higher and less useful, because a small number of very large incomes pull it upwards: the 99th percentile is £207,000. These are HMRC Survey of Personal Incomes figures and they count taxpayers only, so millions of adults earning under the £12,570 personal allowance are not in the data at all.
What salary puts me in the top 10% in the UK?
£67,400 places you at the 90th percentile of UK taxpayers, so higher paid than nine in ten of them. The top 5% starts around £93,600 and the top 1% around £207,000. Again, this is taxpayers rather than all adults, so the real thresholds across the whole population are lower.
What is the difference between an effective and a marginal tax rate?
Your effective rate is the share of your whole income that goes in tax and National Insurance. Your marginal rate is what the next pound is taxed at. They differ because the UK system is banded: on £50,000 the effective rate is 21.0% while the next pound is taxed at 28%. Decisions about a pay rise, a bonus or a pension contribution depend on the marginal rate, not the effective one.
Can I reuse these figures?
Yes. Every table on this page is free to quote with attribution and a link. Each figure states the tax year it applies to and the date it was last checked against HMRC, so cite both. The same rates are available as JSON at /rates.json for anything automated.