Bonus tax calculator UK 2026/27
Estimate the annualised take-home value of a bonus by comparing salary with and without the extra gross pay.
Bonus payroll can differ by pay period. Read the limits before relying on a result.
Estimated net bonus
Estimate the tax on a bonus
Enter annual base salary and the gross bonus. The calculator compares the annualised take-home estimate without the bonus with the estimate including it. The difference is the estimated net bonus after standard rUK Income Tax, employee National Insurance and any selected student-loan or net-pay pension assumption.
This is clearer than applying one tax percentage to a bonus. The extra income can cross a tax, National Insurance or student-loan threshold.
Why a real bonus payslip can be different
Employers normally calculate PAYE, National Insurance and student-loan deductions by pay period. A one-off bonus can therefore look heavily deducted in the payment month even when the annual position differs. Tax code, prior pay, pension method, salary sacrifice, multiple jobs and payroll timing are outside this annualised estimate.
Use this tool to compare scenarios, not to challenge a specific payslip without checking the pay period and tax code.
Bonus thresholds worth checking
- The standard Personal Allowance starts reducing above £100,000 of adjusted net income.
- Employee National Insurance has a different upper threshold from Income Tax.
- Student-loan deductions can apply to bonus income when earnings are above the relevant payroll threshold.
- A net-pay pension percentage in this tool is an explicit assumption, not a salary-sacrifice calculation.
Compare the bonus with the full offer
Separate guaranteed base salary from a discretionary or performance-related bonus. Use the pay rise calculator for a permanent salary change and the take-home pay calculator for a base-salary estimate. That keeps recurring pay and one-off pay distinct.
Bonus tax questions
Is a bonus taxed at a special rate?
This calculator does not apply a special bonus rate. It estimates the effect of adding the bonus to annual earnings under the displayed assumptions.
Does this include employer National Insurance?
No. Employer National Insurance is not deducted from the employee’s stated bonus.
Can pension change the result?
It can. Only use the pension input for a net-pay percentage, as stated on the page.
Rates and sources
Built from direct government sources for the 2026/27 tax year. HMRC rates and thresholds · Income Tax rates and allowances · full source ledger.