UK Income Tax Calculator

Income tax depends on your taxable income after your personal allowance and reliefs. For England, Wales, and Northern Ireland, most people pay 20% (basic rate) on taxable income within the basic band, 40% (higher rate) on the next slice, and 45% (additional rate) on income above the additional rate threshold. This calculator also estimates Class 1 employee National Insurance and student loan repayments where applicable. Always confirm your position with HMRC or a qualified adviser.

Take home pay (net pay) is the cash you receive after deductions. If you use salary sacrifice pension, that amount is given up before tax and is not paid into your bank account — this calculator subtracts it from gross along with tax, National Insurance, and student loans. This tool uses 2025/26 rates for illustration and shows estimated annual and monthly net amounts.

The standard personal allowance for 2025/26 is £12,570. If your adjusted net income exceeds £100,000, your personal allowance is reduced by £1 for every £2 above £100,000 until it reaches zero (typically when income reaches £125,140 or above, subject to your circumstances).

For England, Wales, and Northern Ireland (2025/26), after your personal allowance is applied, taxable income is generally taxed at 20% on the first £37,700 above the allowance, 40% on the next £74,870, and 45% on income above that. The exact thresholds and amounts depend on your personal allowance and income. Scottish taxpayers use different bands and rates.

Personal allowance tapering is the reduction of your personal allowance when your adjusted net income exceeds £100,000. For every £2 of income above £100,000, your allowance is reduced by £1. This means your marginal tax rate can be higher in the taper range than the headline rate bands alone suggest. This calculator includes that taper in your estimated personal allowance.

For 2025/26, Class 1 employee National Insurance is typically 8% on earnings between the Primary Threshold and Upper Earnings Limit, and 2% on earnings above the Upper Earnings Limit. This calculator uses HMRC-style annual thresholds for the UK (England, Wales, Northern Ireland). NI rules differ for some people (e.g. certain age groups or categories).

Income-based student loan repayments are usually calculated as a percentage of your income above the relevant annual threshold for your plan. If you pay pension via salary sacrifice, HMRC normally uses your reduced gross pay for the calculation (the same basis as this calculator). Plan 1, 2, 4, and 5 loans typically use 9% on income above the plan threshold; Postgraduate loans typically use 6% above the postgraduate threshold. If you have both, both can apply. Your payslip may use weekly or monthly tables, so figures can differ slightly from a simple annual estimate. Verify on gov.uk.

No. The income tax bands shown are for England, Wales, and Northern Ireland. Scotland uses different rates and bands set by the Scottish Parliament. National Insurance and student loan rules are generally the same across the UK, but your income tax position may differ if you are a Scottish taxpayer.