Accurate income tax and National Insurance calculations for England, Scotland, Wales and Northern Ireland. Includes pension, student loan, and more.
Enter your salary and options below
Three steps to your accurate take-home pay figure
Input your gross salary — annual, monthly, weekly, daily or hourly. We convert it automatically.
Choose England, Scotland, Wales or Northern Ireland. Scotland uses different income tax bands.
See your take-home pay, tax breakdown, effective rate and more — updated in real time as you type.
Income tax bands and National Insurance thresholds for the current tax year
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
The personal allowance reduces by £1 for every £2 of income over £100,000, reaching zero at £125,140.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £15,397 | 19% |
| Basic Rate | £15,398 – £27,491 | 20% |
| Intermediate Rate | £27,492 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
National Insurance is calculated at UK-wide rates regardless of where you live in Scotland.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Northern Ireland uses the same income tax rates as England and Wales.
| Band | Annual Earnings | Rate |
|---|---|---|
| Below Threshold | Up to £12,570 | 0% |
| Standard Rate | £12,571 – £50,270 | 8% |
| Upper Rate | Over £50,270 | 2% |
NI contributions were reduced from 10% to 8% in April 2024. The upper earnings limit aligns with the higher rate income tax threshold.
| Plan | Annual Threshold | Rate |
|---|---|---|
| Plan 1 | £26,065 | 9% |
| Plan 2 | £28,470 | 9% |
| Plan 4 | £32,745 | 9% |
| Postgraduate | £21,000 | 6% |
Plan 4 applies to Scottish students. Repayments are calculated on income above the threshold only.
Everything you need to know about UK take-home pay calculations
The standard personal allowance for 2025/26 is £12,570. This is the amount of income you can earn before paying any income tax. It has been frozen at this level since 2021/22.
If your income exceeds £100,000, your personal allowance reduces by £1 for every £2 over that threshold, reaching zero at £125,140.
Scotland has its own income tax rates and bands, set by the Scottish Parliament under devolved powers. Scottish taxpayers pay Scottish Income Tax (SRIT) on their non-savings, non-dividend income.
Scotland has more bands than the rest of the UK — including a 19% starter rate and a 42% higher rate — which means the calculation differs significantly for higher earners.
Your effective tax rate is the average rate you pay across your entire income — total tax divided by total income. It gives you a true picture of your overall tax burden.
Your marginal tax rate is the rate you pay on your next pound of income. For example, at £35,000 your marginal income tax rate is 20%, but including NI it is 28% (20% + 8%).
With salary sacrifice, your pension contribution is deducted from your gross salary before tax and National Insurance are calculated. This means you save both income tax and NI on your pension contributions.
For example, a basic rate taxpayer contributing 5% of a £35,000 salary saves approximately £490 in tax and NI per year compared to contributing from net pay.
Plan 1: Started university before September 2012 (England/Wales), or any time in Northern Ireland.
Plan 2: Started university on or after September 2012 in England or Wales.
Plan 4: Scottish students who started university on or after September 1998.
Postgraduate: Postgraduate Master's or Doctoral loan taken out on or after August 2016.
Our calculator uses the official 2025/26 HMRC rates and is accurate for most standard employment situations. Results assume a standard tax code (1257L) and that all income is from employment.
Results may differ if you have multiple income sources, taxable benefits, or a non-standard tax code. For complex situations, consult a qualified accountant or use HMRC's own tools.