Rule-based calculation · 2026/27
What your household keeps
One or two earners, worked out from the statutory rates for 2026/27. Tax is what you pay; Child Benefit is what you receive. They are shown separately and only combined at the end, because they are not the same kind of number.
Net household income · 1 adult, 0 children, Epping Forest, renting · 2026/27
£2,393 a month
£28,720 a year, from £35,000 gross pay
Income tax and National Insurance take 17.9% of gross pay. All deductions from pay together take 17.9%.
Tax and deductions from pay
| Item | Person 1 | Household |
|---|---|---|
| Gross pay | £35,000.00 | £35,000.00 |
| Personal allowance | £12,570.00 | |
| Income tax | £4,486.00 | £4,486.00 |
| National Insurance | £1,794.40 | £1,794.40 |
| Pension | £0.00 | £0.00 |
| Net pay | £28,719.60 | £28,719.60 |
Each person is taxed individually: the UK has no joint assessment, so a household with one earner on £35,000 pays more tax than two earners sharing the same total. Student loans and other pension types are on the salary calculator.
Child Benefit
No children entered, so no Child Benefit applies. Add ages above to include it.
Other support such as Universal Credit, free childcare hours and council tax reduction depends on rules this page does not yet apply. It is listed on the tools page as planned rather than guessed at.
Putting it together
- Gross pay
- £35,000.00
- Income tax and National Insurance
- −£6,280.40
- Pension contributions
- −£0.00
- Net household income
- £28,719.60 a year, £2,393.30 a month
- Effective rate of tax and NI
- 17.9% of gross pay
Carry this household into the household dashboard; every tool there starts from the same figures.
What this does not cover
Marriage allowance, benefits in kind, salary sacrifice, non-standard tax codes, Class 2 and Class 4 National Insurance for the self-employed, dividend tax, Universal Credit and Scottish or Welsh child payments. Pension contributions are treated as net-pay arrangements. Child Benefit is assumed to be claimed and the charge to fall on the higher earner, as the rules provide.
Check the rules
Every rate and threshold is recorded in the registry with the page it was taken from on 2026-09-03. Nothing is estimated.
- income tax
- https://www.gov.uk/income-tax-rates
- scottish income tax
- https://www.gov.uk/scottish-income-tax
- child benefit
- https://www.gov.uk/child-benefit/what-youll-get
- high income child benefit charge
- https://www.gov.uk/child-benefit-tax-charge/overview
- self employed national insurance
- https://www.gov.uk/self-employed-national-insurance-rates
- dividend tax
- https://www.gov.uk/tax-on-dividends
- workplace pension minimums
- https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay
- workplace pension qualifying earnings
- https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds
- corporation tax
- https://www.gov.uk/corporation-tax-rates
- corporation tax marginal relief
- https://www.gov.uk/guidance/corporation-tax-marginal-relief
- corporation tax marginal relief fraction
- https://www.legislation.gov.uk/ukpga/2021/26/section/7
- Tax year
- 2026/27, 2026-04-06 to 2027-04-05
- Child Benefit charge
- Threshold £60,000, fully repaid at £80,000, 1% per £200