UK Salary Calculator 2025/26
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.
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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
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- Thinking about salary sacrifice? See how much tax and NI you could save by sacrificing into your pension.
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Salary & Tax Calculator
Using HMRC rates for the 2025/26 tax year