Armed forces pay after tax 2026/27

Take-home pay a month

£1,930.37

£23,164.44 a year from a salary of £27,282.00

Your details

Rank OR2 and OR3OR4OR6OR7 and OR8OR9OF1OF2OF3OF4OF5OF6

Pay level Initial Pay — Trade Supplement 1Initial Pay — Trade Supplement 2Initial Pay — Trade Supplement 3Initial Pay — Trade Supplement 4OR2-01 — Trade Supplement 1OR2-01 — Trade Supplement 2OR2-01 — Trade Supplement 3OR2-01 — Trade Supplement 4OR2-02 — Trade Supplement 1OR2-02 — Trade Supplement 2OR2-02 — Trade Supplement 3OR2-02 — Trade Supplement 4OR2-03 — Trade Supplement 1OR2-03 — Trade Supplement 2OR2-03 — Trade Supplement 3OR2-03 — Trade Supplement 4OR2-04 — Trade Supplement 1OR2-04 — Trade Supplement 2OR2-04 — Trade Supplement 3OR2-04 — Trade Supplement 4OR2-05 — Trade Supplement 1OR2-05 — Trade Supplement 2OR2-05 — Trade Supplement 3OR2-05 — Trade Supplement 4OR2-06 — Trade Supplement 1OR2-06 — Trade Supplement 2OR2-06 — Trade Supplement 3OR2-06 — Trade Supplement 4OR2-07 — Trade Supplement 1OR2-07 — Trade Supplement 2OR2-07 — Trade Supplement 3OR2-07 — Trade Supplement 4OR2-08 / OR3-01 — Trade Supplement 1OR2-08 / OR3-01 — Trade Supplement 2OR2-08 / OR3-01 — Trade Supplement 3OR2-08 / OR3-01 — Trade Supplement 4OR2-09 / OR3-02 — Trade Supplement 1OR2-09 / OR3-02 — Trade Supplement 2OR2-09 / OR3-02 — Trade Supplement 3OR2-09 / OR3-02 — Trade Supplement 4OR2-10 / OR3-03 — Trade Supplement 1OR2-10 / OR3-03 — Trade Supplement 2OR2-10 / OR3-03 — Trade Supplement 3OR2-10 / OR3-03 — Trade Supplement 4

Where you pay income tax EnglandWalesNorthern IrelandScotland

Share of full time %

Percent of a full-time post

Student loan NonePlan 1Plan 2Plan 4 (Scotland)Plan 5 Postgraduate loan as well

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Where your salary goes

	A year
Salary	£27,282.00
Income tax	£2,940.60
National Insurance	£1,176.96
Take-home pay	£23,164.44

How this was worked out

1. Salary: £27,282
2. Personal allowance: £12,570. Payroll applies it as tax code 1257L, which gives £12,579 of tax-free pay.
3. Taxable income: £27,282 − £12,579 = £14,703
4. Basic rate: £14,703 × 20% = £2,940.60
5. Income tax: £2,940.60
6. National Insurance: (£27,282 − £12,570) × 8% = £1,176.96
7. Take-home pay: £27,282 − £2,940.60 − £1,176.96 = £23,164.44

The government accepted the AFPRB's 2026 Armed Forces pay award recommendations in full.

• Tax year: 2026/27. Tax code: 1257L. Income tax nation: England.
• Pension: No Armed Forces Pension Scheme 2015 member contribution is taken from salary. Student loan: none unless selected in the calculator.
• Full-time basic pay, for a full tax year. Money is rounded to the nearest penny.

This calculator shows what a member of the Regular Forces keeps from each rank and pay level in the 2026/27 tax year. It starts from the annual salary in the Armed Forces' Pay Review Body report, then takes off income tax and National Insurance. There is no pension deduction, because members of the current forces pension scheme pay nothing towards it from their salary.

Where the pay tables come from

Each year the Armed Forces' Pay Review Body sends the government a report with recommended pay for the Regular Forces. Appendix 1 of the report sets out an annual salary for every rank and increment level. The figures used here are the column headed 1 April 2026.

Senior officers, from OF7 upwards, used to have their pay considered by the Review Body on Senior Salaries. From July 2025 the Armed Forces' Pay Review Body covers every rank. The report and the date it was checked are on the sources page.

X-Factor is already in the salaries

Every salary in the tables includes X-Factor, an addition to pay that recognises the demands of Service life compared with civilian work. It counts towards pension. The tables use the full rate paid to full-time UK Regular personnel, so a reservist or someone on a different commitment may be paid a different amount.

Other ranks are paid on four trade supplements. The supplement depends on the trade, and at the same rank and level a higher supplement never pays less than a lower one. At the bottom of the scale all four supplements pay the same.

No pension contribution

The Armed Forces Pension Scheme 2015 is non-contributory. The Ministry of Defence says Service people make no contribution to their pension out of their salary. Take-home pay is therefore gross pay less income tax and National Insurance, and any student loan. The same salary in a job with a contributory pension, such as the NHS, leaves less each month. The NHS pension calculator shows how large that deduction can be.

What is left out

The figures cover base pay only. Recruitment and retention payments, compensatory allowances and other targeted payments are listed separately in the report, and the Ministry of Defence publishes their eligibility rules internally. Charges for Service accommodation and food, on which the Review Body also makes recommendations, are not taken off. The tables use income tax rates for England, Wales and Northern Ireland, and a Scottish taxpayer on the same salary pays Scottish rates instead. The methodology page explains the rest of the method.

Questions

Do members of the armed forces pay into their pension?

No, the Armed Forces Pension Scheme 2015 takes no contribution from salary, so the only deductions shown are income tax and National Insurance.

Why does pay differ for the same rank?

Other ranks are paid on one of four trade supplements according to their trade, and every rank has several increment levels. Both change the salary.

Are specialist pay spines included?

No, the report has separate spines for groups such as aircrew, nurses, chaplains, vets and medical officers. The tables here use the main other ranks and officer scales.