UK Salary Calculator 2025/26

Rates updated for 2025/26 tax year (from 6 April 2025)

Enter your annual salary to calculate your take-home pay after income tax, National Insurance contributions, and student loan repayments. Updated for the 2025/26 tax year with both England/Wales/NI and Scottish tax bands.

How UK income tax works

UK income tax is progressive — you pay different rates on different portions of your income. Everyone gets a tax-free Personal Allowance of £12,570 (for 2025/26). Income above this is taxed at the Basic rate (20%), Higher rate (40% on income over £50,270), and Additional rate (45% on income over £125,140).

If you earn over £100,000, your Personal Allowance is reduced by £1 for every £2 of income above £100,000. This creates an effective 60% marginal tax rate between £100,000 and £125,140.

Scottish tax rates

Scotland has its own income tax rates since 2017. Scottish taxpayers pay the Starter rate (19%), Basic rate (20%), Intermediate rate (21%), Higher rate (42%), Advanced rate (45%), and Top rate (48%). Use the region toggle in the calculator to switch between England and Scotland.

National Insurance

Class 1 National Insurance is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Unlike income tax, NI rates are the same across the UK.

Related Calculators

The 60% Tax Trap: Earning Over £100K?

Between £100,000 and £125,140 your effective marginal tax rate is ~60%. See the full breakdown, pension sacrifice calculator, and how to avoid it →

Comparison tables

Quick lookups

Related calculators

Get notified when tax rates change

We'll email you when HMRC updates tax bands, NI thresholds, or allowances so your calculations stay accurate.

We'll only email you when tax rates change. No spam.

£

Take-home pay

Monthly take-home£2,393.30
Weekly£552
Daily£110

Annual breakdown

Gross salary£35,000
Personal allowance£12,570
Income tax-£4,486.00
Basic rate (20%)-£4,486.00
National Insurance-£1,794.40
Take-home pay£28,720

Tax rates

Effective tax rate17.9%
Marginal tax rate28%

Embed this calculator on your website