Army captain pay 2026/27 (OF2)

Take-home pay a month

£3,524.69

£42,296.28 a year from a salary of £54,716.00

Your details

Where you pay income tax

Pay level

Share of full time %

Percent of a full-time post

Student loan Postgraduate loan as well

Where your salary goes
	A year
Salary	£54,716.00
Income tax	£9,314.80
National Insurance	£3,104.92
Take-home pay	£42,296.28

How this was worked out

Salary: £54,716
Personal allowance: £12,570. Payroll applies it as tax code 1257L, which gives £12,579 of tax-free pay.
Taxable income: £54,716 − £12,579 = £42,137
Basic rate: £37,700 × 20% = £7,540
Higher rate: £4,437 × 40% = £1,774.80
Income tax: £9,314.80
National Insurance: (£50,270 − £12,570) × 8% = £3,016, plus (£54,716 − £50,270) × 2% = £88.92, total £3,104.92
Take-home pay: £54,716 − £9,314.80 − £3,104.92 = £42,296.28

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, Wales and Northern Ireland.
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.

OF2 officers are paid £54,716 to £64,852 in 2026/27. Monthly take-home after income tax and National Insurance is about £3,524.69 to £4,014.60.

Army captain pay 2026/27 (OF2) Regular Forces pay after tax, 2026/27
Pay level	Trade supplement	Salary	Take-home a year	Take-home a month
OF2-01	—	£54,716	£42,296.28	£3,524.69
OF2-02	—	£54,716	£42,296.28	£3,524.69
OF2-03	—	£56,405	£43,275.90	£3,606.33
OF2-04	—	£58,095	£44,256.10	£3,688.01
OF2-05	—	£59,784	£45,235.72	£3,769.64
OF2-06	—	£61,474	£46,215.92	£3,851.33
OF2-07	—	£63,163	£47,195.54	£3,932.96
OF2-08	—	£64,852	£48,175.16	£4,014.60

Pay scale: assets.publishing.service.gov.uk/media/6a27f8383b15d05a7ce31f52/AFPRB_55th_Report_2026.pdf

Who is OF2

OF2 is Captain in the Army and the Royal Marines, Lieutenant in the Royal Navy and Flight Lieutenant in the RAF. A Royal Navy Captain is a much more senior officer, at OF5.

Into the higher rate band

Promotion from OF1 moves an officer into the higher rate band on part of their pay. Every OF2 level is above the threshold for England, Wales and Northern Ireland, so the first rise on promotion is taxed partly at the higher rate.

The scale has 8 levels. The first two are equal, and the later ones rise in steady steps of a similar size.

Plan 2 loans and child benefit

A student loan on Plan 2 takes a noticeable sum at this salary, because repayments rise with every pound over the threshold. Families may also meet the High Income Child Benefit Charge. Neither is in the table, and the student loan calculator covers the first.

Questions

Is an Army captain paid the same as a Navy lieutenant?

Yes, both are OF2, as is an RAF Flight Lieutenant, and they share one pay table.

Does a captain pay higher rate tax?

Yes, on the slice of pay above the higher rate threshold, at every OF2 level.

What is OF2 take-home a month?

Roughly £3,524.69 to £4,014.60 in 2026/27, with no pension deduction.