All 10 metros ranked by modeled take-home on £100,000 single PAYE (2026/27).
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🇬🇧2026/27 · £100k PAYE single · 10 metros
Metro paycheck examples UK 2026
10 major UK metros on the same £100,000 PAYE salary — rUK vs Scottish Income Tax + NI, no city wage tax. rUK metros tie; Scotland trails by ~£3,300 at £100k.
By Sammy S. · Founder · Author
£68,557
Best · Liverpool
£65,257
Lowest · Edinburgh
£3,300
London − Edinburgh gap
10
Metros
Key finding
England/Wales/NI metros tie at £68,557 — Scotland trails by about £3,300 at £100k
On a £100,000 single PAYE salary in 2026/27, England/Wales/NI metros keep about £68,557 after income tax + Class 1 NI. Scotland metros keep about £65,257 (Edinburgh) / £65,257 (Glasgow) — a £3,300 gap vs rUK. Liverpool ranks #1 on this hub (same rUK take-home as London, lowest COL index 65.2 vs London 166.6). UK cities do not add a NYC-style municipal wage tax — income-tax band group drives the paycheck.
Updated 2026-08-09 · 10 metros · Population ranks 1–10 · ladders £50k–£75k–£100k–£150k–£200k
£100,000 take-home by UK metro
Ranked by modeled take-home then COL. rUK metros tie; Belfast (COL 82) ranks #1 after adjustment. Scotland metros rank lower.
| # | Metro | Take-home | Effective |
|---|---|---|---|
| 1 | 🏴LiverpoolEngland | £68,557 | 31.4% |
| 2 | 🏴BirminghamEngland | £68,557 | 31.4% |
| 3 | 🇬🇧BelfastNorthern Ireland | £68,557 | 31.4% |
| 4 | 🏴LeedsEngland | £68,557 | 31.4% |
| 5 | 🏴CardiffWales | £68,557 | 31.4% |
| 6 | 🏴ManchesterEngland | £68,557 | 31.4% |
| 7 | 🏴BristolEngland | £68,557 | 31.4% |
| 8 | 🏴LondonEngland | £68,557 | 31.4% |
| 9 | 🏴GlasgowScotland | £65,257 | 34.7% |
| 10 | 🏴EdinburghScotland | £65,257 | 34.7% |
All metro pages
🏴
#1 take-home · pop #6
Liverpool
£68,557
31.4% · COL 65.2 · RUK
🏴
#2 take-home · pop #2
Birmingham
£68,557
31.4% · COL 78.5 · RUK
🇬🇧
#3 take-home · pop #10
Belfast
£68,557
31.4% · COL 81 · RUK
🏴
#4 take-home · pop #4
Leeds
£68,557
31.4% · COL 81.8 · RUK
🏴
#5 take-home · pop #9
Cardiff
£68,557
31.4% · COL 84.1 · RUK
🏴
#6 take-home · pop #3
Manchester
£68,557
31.4% · COL 98.1 · RUK
🏴
#7 take-home · pop #7
Bristol
£68,557
31.4% · COL 134.5 · RUK
🏴
#8 take-home · pop #1
London
£68,557
31.4% · COL 166.6 · RUK
🏴
#9 take-home · pop #5
Glasgow
£65,257
34.7% · COL 90.4 · SCT
🏴
#10 take-home · pop #8
Edinburgh
£65,257
34.7% · COL 101.1 · SCT
Popular metro corridors
🏴🏴London vs Manchester
At £100,000 single PAYE, London and Manchester model the same take-home (£68,557) under HMRC rUK bands — COL indexes 166.6 vs 98.1 drive purchasing-power differences.
Compare take-home →
🏴🏴London vs Edinburgh
At £100,000 single PAYE, London keeps about £68,557 vs £65,257 in Edinburgh — a £3,300 annual take-home gap (before rent).
Compare take-home →
🏴🏴Edinburgh vs Glasgow
At £100,000 single PAYE, Edinburgh and Glasgow model the same take-home (£65,257) under Scottish Income Tax — COL indexes 101.1 vs 90.4 drive purchasing-power differences.
Compare take-home →
🏴🏴Manchester vs Birmingham
At £100,000 single PAYE, Manchester and Birmingham model the same take-home (£68,557) under HMRC rUK bands — COL indexes 98.1 vs 78.5 drive purchasing-power differences.
Compare take-home →
🏴🏴London vs Birmingham
At £100,000 single PAYE, London and Birmingham model the same take-home (£68,557) under HMRC rUK bands — COL indexes 166.6 vs 78.5 drive purchasing-power differences.
Compare take-home →
🏴🏴London vs Bristol
At £100,000 single PAYE, London and Bristol model the same take-home (£68,557) under HMRC rUK bands — COL indexes 166.6 vs 134.5 drive purchasing-power differences.
Compare take-home →
🏴🏴Manchester vs Leeds
At £100,000 single PAYE, Manchester and Leeds model the same take-home (£68,557) under HMRC rUK bands — COL indexes 98.1 vs 81.8 drive purchasing-power differences.
Compare take-home →
🏴🏴Glasgow vs Manchester
At £100,000 single PAYE, Manchester keeps about £68,557 vs £65,257 in Glasgow — a £3,300 annual take-home gap (before rent).
Compare take-home →
🏴🏴Cardiff vs Bristol
At £100,000 single PAYE, Cardiff and Bristol model the same take-home (£68,557) under HMRC rUK bands — COL indexes 84.1 vs 134.5 drive purchasing-power differences.
Compare take-home →
🇬🇧🏴Belfast vs Liverpool
At £100,000 single PAYE, Belfast and Liverpool model the same take-home (£68,557) under HMRC rUK bands — COL indexes 81 vs 65.2 drive purchasing-power differences.
Compare take-home →
🏴🏴London vs Glasgow
At £100,000 single PAYE, London keeps about £68,557 vs £65,257 in Glasgow — a £3,300 annual take-home gap (before rent).
Compare take-home →
🏴🏴Liverpool vs Manchester
At £100,000 single PAYE, Liverpool and Manchester model the same take-home (£68,557) under HMRC rUK bands — COL indexes 65.2 vs 98.1 drive purchasing-power differences.
Compare take-home →
Compare any two metros
Compare any two metros
Take-home on £100,000 PAYE single — income-tax bands, not city wage tax.
Also compare: UK nation vs nation, stamp duty by UK nation, and the relocation salary calculator.
Key finding
UK metro take-home gaps for 2026
On a £100,000 single PAYE salary in 2026/27, England/Wales/NI metros keep about £68,557 after income tax + Class 1 NI. Scotland metros keep about £65,257 (Edinburgh) / £65,257 (Glasgow) — a £3,300 gap vs rUK. Liverpool ranks #1 on this hub (same rUK take-home as London, lowest COL index 65.2 vs London 166.6). UK cities do not add a NYC-style municipal wage tax — income-tax band group drives the paycheck.
Highest rank: Liverpool (#1, £68,557); lowest: Edinburgh (#10, £65,257).
England/Wales/NI metros share identical rUK take-home (£68,557) — Liverpool (COL 65.2) ranks above London (COL 166.6) via the COL tiebreak, not a different tax rate.
London vs Manchester: tax tie at £68,557; COL 166.6 vs 98.1 drives purchasing power.
Scotland metros trail rUK by £3,300 at £100k; the gap is ~£1,496 at £50k and ~£7,431 at £200k.
Class 1 NI is identical UK-wide on this vignette (~£4,011 at £100k) — Scottish Income Tax drives the Scotland gap.
No general UK municipal wage income tax — unlike NYC or Ohio city PIT.
Income tax + Class 1 NI included; student loan, pension, and Marriage Allowance excluded.
Personalize any amount in the 2026/27 UK or Scotland paycheck calculator.
What this UK metro hub covers
10 major UK metros (population ranks 1–10), each run through the same £100,000 single PAYE UK paycheck engine for 2026/27.
£100k scoreboard
Headline take-home and effective levy for every metro
No city wage tax
HMRC rUK or Scottish Income Tax + Class 1 NI only
Income ladders
Same gross bands on every city page (£50k–£200k)
COL context
Relocation indexes — not subtracted from net
How UK metro paychecks are calculated
1. Choose the tax nation of residence
England, Wales, and Northern Ireland use HMRC rUK bands. Scotland uses Scottish Income Tax. The property’s city name does not create a separate wage tax.
2. Stack income tax on taxable pay
At £100k with full Personal Allowance, London/rUK income tax ≈ £27,432; Edinburgh ≈ £30,732.
3. Add Class 1 employee NI
UK-wide on this hub — ≈ £4,011 at £100k for every metro (8% main band + 2% above the UEL).
4. Rank take-home, then COL
Primary sort is take-home. Among tax ties, lower COL ranks higher. COL-adjusted £ is a separate purchasing-power proxy.
Official 2026/27 income-tax bands
Copied from GOV.UK for the current tax year (6 April 2026 to 5 April 2027). Band tables are the source of truth for this hub’s PAYE stack.
England, Wales & NI — HMRC bands (2026/27)
GOV.UK Income Tax rates →| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland — Scottish Income Tax (2026/27)
GOV.UK Income Tax in Scotland →| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Worked paycheck examples
£100k England/Wales/NI (rUK) — London vignette
- Personal Allowance £12,570 (no taper yet at exactly £100k).
- Taxable £87,430: basic-rate slice to £50,270 + higher-rate remainder at 40%.
- Income tax ≈ £27,432; Class 1 NI ≈ £4,011.
- Take-home ≈ £68,557.
- Tax
- £27,432
- NI
- £4,011
- Net
- £68,557
Matches calcInsightsForUk(100000, 'RUK') and GOV.UK 2026/27 rUK bands.
£100k Scotland — Edinburgh / Glasgow vignette
- Same £12,570 Personal Allowance; Scottish starter → advanced bands apply to non-savings income.
- Income tax ≈ £30,732 (higher than rUK); NI ≈ £4,011 (same as rUK).
- Take-home ≈ £65,257 — £3,300 less than London.
- Tax
- £30,732
- NI
- £4,011
- Net
- £65,257
Matches calcInsightsForUk(100000, 'SCT') and GOV.UK Scottish Income Tax 2026/27.
£40k rUK hand-check
- Taxable £27,430 all in the basic rate → income tax ≈ £5,486.
- NI 8% on (£40,000 − £12,570) ≈ £2,194.
- Take-home ≈ £32,320.
- Tax
- £5,486
- NI
- £2,194
- Net
- £32,320
Basic-rate only vignette — validates PA + 20% + main NI rate.
£40k Scotland vs rUK
- Scotland take-home ≈ £32,255 vs rUK £32,320.
- Gap ≈ £65 — smaller than the £100k gap because more of pay sits in starter/basic Scottish bands.
- Tax
- £5,551
- NI
- £2,194
- Net
- £32,255
Shows Scotland vs rUK is salary-dependent — always check the ladder.
Class 1 National Insurance facts
Same NI everywhere on this hub
At £100k, Class 1 NI ≈ £4,011 in London and £4,011 in Edinburgh — identical.
Main rate 8%, then 2%
Category A employee: 8% between the Primary Threshold (£12,570) and Upper Earnings Limit (£50,270), then 2% above (2026/27).
Scotland gap is income tax
Edinburgh pays about £3,300 more income tax at £100k — that is the entire modeled take-home gap.
How UK metro paychecks work
Employees in England, Wales, and Northern Ireland use HMRC rUK income-tax bands (20% / 40% / 45% above the Personal Allowance). Scotland uses Scottish Income Tax (starter through top rates). Class 1 employee NI is UK-wide.
That is why London, Birmingham, Manchester, Leeds, Liverpool, Bristol, Cardiff, and Belfast show the same £68,557 take-home on £100k here, while Glasgow (£65,257) and Edinburgh (£65,257) diverge — not a “city tax.”
London vs Manchester — the classic SEO corridor
Both model £68,557 take-home on rUK bands. The story is cost of living: London COL 166.6 vs Manchester 98.1.
COL-adjusted proxies: London ≈ £41,151; Manchester ≈ £69,885. Treat those as purchasing-power hints, not PAYE.
London vs Edinburgh — tax nation matters
London (rUK) ≈ £68,557 vs Edinburgh (Scottish) ≈ £65,257 — gap £3,300 at £100k.
Income tax: London £27,432 vs Edinburgh £30,732. NI matches at £4,011.
Reading the ranking
Rows sort by modeled take-home DESC, then COL ASC (tiebreak), then population rank. Highest: Liverpool (#1 — tied rUK take-home, lowest COL 65.2). Lowest: Edinburgh (£65,257).
Liverpool (65.2) beats London (166.6) only on the COL tiebreak — cash take-home is identical.
COL indexes sit beside tax — a higher take-home metro can still feel tighter if rents dominate.
Personal Allowance at £100k+
GOV.UK: the £12,570 Personal Allowance reduces by £1 for every £2 of adjusted net income above £100,000, reaching zero by £125,140.
At exactly £100k on this vignette the allowance is still full — taper starts above £100k. That is why £100k and £150k stories differ.
Limitations
Single PAYE, standard allowances, no student loan / pension / Marriage Allowance. Scottish council tax vs English band differentials are a separate topic.
Engine review date 2026-08-09. Educational vignettes — not advice.
Validation notes
Last engine review 2026-08-09. Locked against calcInsightsForUk and GOV.UK 2026/27 tables.
- rUK £100k take-home locks to £68,557 (income tax £27,432 + NI £4,011).
- Scotland £100k take-home locks to £65,257 — gap vs London £3,300.
- All eight England/Wales/NI metros share identical take-home, income tax, and NI on every ladder rung.
- Edinburgh and Glasgow share identical Scottish PAYE on every ladder rung.
- COL indexes from ONS PIPR average private rents: London 166.6, Manchester 98.1, Belfast 81, Edinburgh 101.1, Glasgow 90.4 (UK average rent = 100).
- Official bands copied from GOV.UK Income Tax rates and Income Tax in Scotland (2026 to 2027).
- Vignette excludes student loan, pension, Marriage Allowance, Blind Person’s Allowance, and benefits in kind.
- Not tax advice — confirm Scottish taxpayer status and tax code with HMRC / your employer.
What this vignette excludes
- Student loan repayment (Plan 1 / 2 / 4 / Postgraduate)
- Pension contributions (auto-enrollment / salary sacrifice)
- Marriage Allowance / Blind Person’s Allowance
- Council tax band differentials by local authority
- Benefits in kind / company car / equity
- Non-PAYE income (dividends, savings, self-employment)
Myths vs reality
“London has a city income tax like New York.”
London uses HMRC rUK bands only. No separate municipal wage tax on this model — take-home matches Manchester, Belfast, and other England/Wales/NI metros at equal gross.
“Wales and Northern Ireland have different income-tax bands from England.”
Not on this PAYE model — Cardiff and Belfast match London at about £68,557 on £100k (shared HMRC rUK bands).
“Scotland metros always keep the least at every salary.”
At £100k, rUK metros keep about £68,557 vs Scotland’s ~£65,257. The ladder shows the gap grows with salary — check £50k–£200k before generalizing.
“Moving from London to Manchester changes your income tax.”
Both use HMRC rUK bands — take-home matches at £68,557. Housing and COL (166.6 vs 98.1) change; the PAYE calculation does not.
“Liverpool ranks #1 because Merseyside taxes less.”
Liverpool ties London on take-home (£68,557). It ranks first because COL index 65.2 is the lowest among tied rUK metros — not a different local income-tax schedule.
“COL-adjusted take-home is your real paycheck.”
COL-adjusted is a purchasing-power proxy using our relocation indexes — not HMRC withholding. Use it alongside rent quotes.
How to use this hub
- Scan take-home rankings. Sort UK metros by net pay on £100k single PAYE — income-tax band group (rUK vs Scottish) drives the number.
- Read the COL column. When take-home ties (all rUK metros), lower COL ranks higher. That is a tiebreak, not a tax cut.
- Open a metro profile. See income-tax vs NI split, COL index, worked stack, and salary ladder.
- Compare corridors. London vs Manchester (tax tie), London vs Edinburgh (rUK vs Scottish), Glasgow vs Manchester — newsroom-ready gaps.
- Check the ladder. Scotland vs rUK gaps change from ~£1.5k at £50k to ~£7.4k at £200k on this model.
- Personalize. Run your gross, pension, and student loan in the UK or Scotland calculator.
Who this is for
Job offers & relocators
Compare metro take-home and COL before accepting a UK offer — income-tax band group (rUK vs Scottish) drives tax, not city hall.
Same-band-group movers
London ↔ Manchester ↔ Birmingham rarely changes income tax — focus on rent and commute.
England ↔ Scotland corridors
London ↔ Edinburgh and Manchester ↔ Glasgow are the corridors journalists cite — gaps are income-tax bands, not municipal.
City desks & newsrooms
Fixed £100k vignette + CSV + quotable London/Edinburgh/Glasgow lines for paste-ready citations.
Glossary
- Take-home
- Gross salary minus income tax and Class 1 employee National Insurance (no student loan / pension deduction on this vignette).
- PAYE
- Pay As You Earn — UK employer tax withholding for income tax and NI.
- Personal Allowance
- £12,570 standard allowance for 2026/27 (GOV.UK). Tapers £1 for every £2 of adjusted net income over £100,000 until zero at £125,140.
- COL index
- Relative cost-of-living index from our relocation / move-out data (100 ≈ mid-market reference). Not a tax rate.
- COL-adjusted take-home
- takeHome × (100 ÷ colIndex) — purchasing-power proxy only, not an HMRC figure.
- rUK bands
- HMRC income-tax bands shared by England, Wales, and Northern Ireland (20% / 40% / 45% above the Personal Allowance).
- Scottish Income Tax
- Scotland non-savings, non-dividend income-tax schedule (starter 19% through top 48%) published on GOV.UK — different brackets from rUK.
- Class 1 NI
- Employee National Insurance — Category A main rate 8% between Primary Threshold and Upper Earnings Limit, then 2% above (UK-wide on this hub).
- Effective levy
- (Income tax + NI) ÷ gross on the vignette.
- Band-group tie
- Same modeled take-home for all metros sharing rUK or SCT rules — ranking then uses COL ASC as a tiebreak.
Planning tips
Model pension separately
Pension contributions (auto-enrollment / salary sacrifice) lower taxable income — not in this fixed vignette.
Scotland is different
Scottish Income Tax and potential council-tax differentials change Edinburgh/Glasgow take-home vs England peers.
COL ≠ tax
London can tie take-home with Manchester and still feel expensive — pair tax with rent quotes.
Personalize brackets
Open the UK or Scotland calculator for filing status, pension, and custom gross.
FAQs
All England/Wales/NI metros tie at about £68,557 (rUK bands). Liverpool ranks #1 after the COL tiebreak (index 65.2). Scotland metros trail at about £65,257.
Generally no municipal wage tax like NYC. This hub models HMRC rUK bands (England/Wales/NI) or Scottish Income Tax (Scotland) + Class 1 NI only.
Scottish Income Tax creates a £3,300 gap at £100k vs rUK. Class 1 NI matches (~£4,011). Check the ladder — the gap is ~£1,496 at £50k and ~£7,431 at £200k.
Tied at £68,557 take-home on rUK bands. COL: London 166.6, Manchester 98.1.
London ~£68,557 (rUK) vs Edinburgh ~£65,257 (Scottish bands) — gap £3,300. Both have relatively high COL (175 vs 105).
Same take-home (£68,557). Ranking uses COL ASC as a tiebreak — Liverpool 65.2 vs London 166.6. That is not a Merseyside tax discount.
Not on this employee Class 1 model — NI matches at every ladder rung. Glasgow/Edinburgh gaps vs England are income tax only.
takeHome × (100 ÷ colIndex). A purchasing-power proxy from our relocation indexes — not what PAYE withholds.
Income tax (rUK or Scottish) + Class 1 NI. Excluded: student loan, pension, Marriage Allowance, council tax differentials.
10 major UK cities with locked COL indexes: London, Birmingham, Manchester, Leeds, Glasgow, Liverpool, Bristol, Edinburgh, Cardiff, Belfast.