UK Salary Tax Calculator 2025/26
Enter your gross annual salary and see your income tax, National Insurance and student loan deductions broken down, plus your take-home pay by year, month and week. Uses England, Wales and Northern Ireland tax rates for 2025/26. Scottish taxpayers have different bands: see HMRC's Scottish rate guidance for those figures.
Explain like I'm 5 (why is my take-home less than my salary?)
Your employer pays you a gross salary: the number in your contract. Before that money reaches you, the government takes a cut in two ways: income tax, which funds public services, and National Insurance, which funds state pension and benefits. If you have a student loan, a third deduction kicks in once your income is above a threshold. Whatever is left after all of that is your take-home pay.
Calculate
Enter your salary and press Calculate.
Take-home pay
- Annual–
- Monthly–
- Weekly–
Deductions
- Income tax–
- National Insurance–
- Student loan–
- Total deductions–
Tax breakdown
- Personal allowance–
- Basic rate (20%)–
- Higher rate (40%)–
- Additional rate (45%)–
- Effective income tax rate–
- Effective total deduction rate–
Prove it
Income tax: personal allowance £12,570; basic 20% on £12,571–£50,270; higher 40% on £50,271–£125,140; additional 45% above £125,140. Personal allowance tapers above £100,000 (£1 reduction per £2 earned). Employee NI: 8% on £12,570–£50,270, 2% above £50,270. 2025/26 tax year. England, Wales and NI only.
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How UK income tax works
Income tax in England, Wales and Northern Ireland is calculated in bands. The first £12,570 of your income is tax-free: this is your personal allowance. The next slice up to £50,270 is taxed at 20% (the basic rate). Earnings between £50,270 and £125,140 are taxed at 40% (the higher rate). Anything above £125,140 is taxed at 45% (the additional rate).
If you earn over £100,000, your personal allowance starts to reduce. For every £2 you earn above £100,000, your personal allowance drops by £1. By the time you reach £125,140, the allowance is gone entirely. This creates an effective 60% tax rate on income between £100,000 and £125,140,worth knowing if you are close to that threshold, as salary sacrifice or pension contributions can help.
National Insurance
Employee National Insurance contributions (Class 1) are separate from income tax. For 2025/26, you pay 8% on earnings between £12,570 and £50,270 per year, then 2% on anything above that. NI funds the state pension and certain benefits, but the link between what you pay in and what you get out is loose: it is effectively another income tax with a different name and slightly different thresholds.
Student loan repayments
Student loan repayments are collected through the payroll alongside tax and NI once your income exceeds the threshold for your plan. You pay 9% of earnings above the threshold for Plans 1, 2, 4 and 5, and 6% for Postgraduate Loans. The debt does not affect your credit rating and is written off after a fixed period regardless of how much remains, so it is closer to a graduate tax than a conventional loan.
If you hold both an undergraduate and a postgraduate loan, both are collected simultaneously: the percentages stack.
What this calculator does not include
Pension contributions (auto-enrolment, salary sacrifice, or personal contributions) are not included here. Contributing to a pension reduces your taxable income, which can meaningfully change the numbers, particularly if you earn between £100,000 and £125,140, where pension contributions can restore your personal allowance. For a fuller picture, talk to a financial adviser or your HR payroll team.
Related calculators
Take-home is the start. Here is where the rest of the money admin sits.
Frequently asked questions
What are the UK income tax bands for 2025/26?
Personal allowance: £12,570 at 0%. Basic rate: 20% on £12,571–£50,270. Higher rate: 40% on £50,271–£125,140. Additional rate: 45% above £125,140. The personal allowance reduces by £1 for every £2 earned above £100,000, reaching zero at £125,140.
How is National Insurance calculated?
Employee Class 1 NI for 2025/26: 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. Nothing is deducted below £12,570.
Does this calculator cover Scotland?
No. Scotland has its own income tax rates set by the Scottish Parliament. This calculator uses England, Wales and Northern Ireland rates only. Scottish taxpayers should use HMRC's online tax calculator or the Scottish Government's equivalent.
What student loan plan am I on?
Plan 1: started before September 2012 in England or Wales, or any time in Scotland or NI. Plan 2: started in England or Wales from September 2012 onwards. Plan 4: Scottish students from 1998. Plan 5: England starters from August 2023 onwards. Postgraduate Loan: holds a postgraduate master's or doctoral loan from Student Finance England.