2026/27 calculator
Pay rise calculator
What you keep from a pay rise depends on your marginal rate: the share of the next pound that goes in tax, NI and loans. In England in 2026/27 that ranges from 28% for a basic rate taxpayer to 62% between £100,000 and £125,140, and over 70% for some people with a student loan.
Enter your current salary to see your marginal rate, then try the new figure to see the difference each month.
Take-home pay
£2,972.83a month
£35,674 a year
- Income tax
- £7,486
- National Insurance
- £2,994
- Effective rate
- 24.7%
- Marginal rate
- 40%
- Into your pension
- £333/mo
- Student loan
- £154/mo
What a £5,000 rise adds at different salaries
| Scenario | Take-home a year | Take-home a month | Marginal rate | Effective rate |
|---|---|---|---|---|
| £30,000 | £25,122 | £2,093.49 | 28% | 16.3% |
| £35,000 | £28,722 | £2,393.49 | 28% | 17.9% |
| £55,000 | £42,462 | £3,538.46 | 42% | 22.8% |
| £60,000 | £45,362 | £3,780.13 | 42% | 24.4% |
| £105,000 | £70,462 | £5,871.80 | 62% | 32.9% |
| £110,000 | £72,362 | £6,030.14 | 62% | 34.2% |
Compare each pair: the difference in take-home pay is what a £5,000 rise is worth at that level.
Marginal rates in England, Wales and Northern Ireland
| Income | Tax and NI | With a Plan 2 loan |
|---|---|---|
| £12,570 to £29,385 | 28% | 28% |
| £29,385 to £50,270 | 28% | 37% |
| £50,270 to £100,000 | 42% | 51% |
| £100,000 to £125,140 | 62% | 71% |
| Over £125,140 | 47% | 56% |
Pension contributions set as a percentage of pay also rise with a pay rise, so some of the increase goes into your pension.
Marginal rates in Scotland
| Income | Tax and NI |
|---|---|
| £12,570 to £16,537 | 27% |
| £16,537 to £29,526 | 28% |
| £29,526 to £43,662 | 29% |
| £43,662 to £50,270 | 50% |
| £50,270 to £75,000 | 44% |
| £75,000 to £100,000 | 47% |
| £100,000 to £125,140 | 69.5% |
| Over £125,140 | 50% |
Add 9 points above your student loan threshold, which is £33,795 for Plan 4.
Other things that bite
Between £60,000 and £80,000 the High Income Child Benefit Charge adds about 7 percentage points for one child and 11.7 for two. Crossing £100,000 removes Tax-Free Childcare and funded childcare hours, which can make a small rise leave your household worse off. The calculator's marginal rate includes the Child Benefit charge once you add your children.
Making a pay rise go further
If a rise pushes you into a higher band, ask for part of it as an employer pension contribution, which escapes income tax and NI altogether. Salary sacrifice for a pension or an electric car turns a 42% or 62% marginal rate into tax relief. Check your tax code after a rise: HMRC updates it from payroll data, and a code that lags behind can mean a bill later.
Common questions
How much of a pay rise do I keep in 2026/27?
A basic rate taxpayer in England keeps 72p of each extra pound, a higher rate taxpayer 58p, and someone earning between £100,000 and £125,140 just 38p, before any student loan or Child Benefit charge.
What is a marginal tax rate?
It is the share of your next pound of income lost to income tax, National Insurance, student loan and benefit withdrawal. The calculator shows it for your exact figures.
Can a pay rise leave me worse off?
Crossing £100,000 of adjusted net income removes Tax-Free Childcare worth up to £2,000 per child, so a small rise past that point can reduce your household income. Tax and NI alone always leave you with some of the rise.
Why is there a 50% tax rate in Scotland at £44,000?
Between £43,663 and £50,270 Scottish taxpayers pay the 42% higher rate of income tax while still paying 8% National Insurance, which drops to 2% only above £50,270.
Should I take a pay rise as pension instead?
If your employer agrees, an employer pension contribution avoids income tax and National Insurance completely. £1,000 paid into your pension stays £1,000, while a higher rate taxpayer keeps £580 of a £1,000 salary rise.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
Related calculators
- 60% tax trapEarning between £100,000 and £125,140? See what the 60% tax trap costs you in 2026/27 and how much pension gets your allowance and childcare support back.
- Student loansSee your 2026/27 student loan repayments for Plan 1, 2, 4, 5 and Postgraduate loans, worked out per payday like payroll, and how salary sacrifice lowers them.
- Scottish income taxTake-home pay in Scotland for 2026/27 using all six Scottish income tax bands, with NI, pensions and student loans, plus a side-by-side comparison with England.
- Salary sacrificeSee what salary sacrifice saves you in 2026/27. Compare pension, EV and cycle to work schemes, with tax, NI and student loan worked out per payday.
- Full take-home calculatorEvery deduction, every income source, with an AI assistant that uses your figures.
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