UK Income Tax & Take-Home Pay Calculator 2025/26
This calculator shows how much of a UK salary you keep after income tax, National Insurance, pension contributions and student loan repayments in the 2025/26 tax year. It handles the Scottish rates and bands, the personal allowance taper above £100,000, and the different student loan plans.
Enter your gross salary and the result shows annual, monthly and weekly take-home pay with each deduction listed.
2025/26 rates used
| Band | England, Wales, NI | Scotland |
|---|---|---|
| Personal allowance | £12,570 (tapered away between £100,000 and £125,140) | Same |
| Starter | n/a | 19% to £15,397 |
| Basic | 20% to £50,270 | 20% to £27,491 |
| Intermediate | n/a | 21% to £43,662 |
| Higher | 40% to £125,140 | 42% to £75,000, then 45% to £125,140 |
| Top | 45% above £125,140 | 48% above £125,140 |
National Insurance (Class 1 employee) = 8% of pay between £12,570 and £50,270 + 2% above £50,270
Student loan repayments are 9% of income above the plan threshold (Plan 1 £26,065, Plan 2 £28,470, Plan 4 £32,745, Plan 5 £25,000) or 6% above £21,000 for postgraduate loans. Pension contributions reduce taxable income but not National Insurance in a net pay arrangement.
Worked example
Salary £40,000 in England, no pension or student loan:
| Taxable income | £40,000 − £12,570 = £27,430 |
|---|---|
| Income tax (20%) | £5,486.00 |
| National Insurance (8% of £27,430) | £2,194.40 |
| Take-home per year | £32,319.60 |
| Take-home per month | £2,693.30 |
Total deductions are 19.2% of gross. In Scotland the same salary pays about £110 more tax because of the 21% intermediate band.
The traps between £50,000 and £125,000
Two effective rates are higher than the headline bands. Between £50,270 and about £60,000, the High Income Child Benefit Charge claws back child benefit, which can push the marginal rate above 50% for a parent with two children. Between £100,000 and £125,140, the personal allowance is withdrawn at £1 for every £2 earned, which makes the marginal income tax rate 60% (and 67.5% in Scotland). Pension contributions and salary sacrifice are the usual way to stay under these thresholds.
The calculator applies the allowance taper automatically. It does not model child benefit, benefits in kind or Scottish student loans beyond Plan 4. For a raise, compare before and after with the pay raise calculator.
Frequently asked questions
How much tax do I pay on £30,000 in the UK?
In England, Wales or Northern Ireland in 2025/26: income tax of £3,486 and National Insurance of £1,394.40, leaving £25,119.60 a year or about £2,093 a month. Scotland is roughly £20 a year different because of its starter and intermediate bands.
Why is my take-home lower than the calculator shows?
Common reasons: a non-standard tax code, pension contributions taken by salary sacrifice, a student loan plan you did not select, benefits in kind such as a company car, or an underpayment from a previous year being collected through your code. Check the tax code on your payslip.
Do pension contributions reduce National Insurance?
Only under salary sacrifice, where your salary is reduced and the employer pays into the pension. Under a net pay arrangement or relief at source, pension contributions reduce income tax but not NI. The calculator uses the net pay treatment.
What is the 60% tax trap?
Between £100,000 and £125,140 the personal allowance is reduced by £1 for every £2 of income. You pay 40% on the extra income and lose allowance worth another 20%, so the effective marginal rate is 60%. Pension contributions are the usual way to reduce adjusted net income below £100,000.
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Last updated . Formulas are shown on the page and checked against the worked example.
This calculator is an estimate for employees paid through PAYE in the 2025/26 tax year. It does not cover self-employment, benefits in kind, marriage allowance, Blind Person's Allowance or the High Income Child Benefit Charge. Check your payslip or HMRC for exact figures.