UK Take-Home Pay Calculator 2025/26
Find out exactly how much you’ll take home after income tax, National Insurance, pension and student loan deductions.
How to Use This Calculator
Enter your gross salary — the amount before any deductions — and select how you are paid. If you are paid hourly, enter your hourly rate and weekly hours and we will convert to an annual figure. Add your pension contribution percentage if applicable, select your student loan plan if you have one, and hit calculate.
Results show your annual, monthly, weekly, daily and hourly take-home pay along with a full breakdown of every deduction. The bar chart shows at a glance how your salary splits between take-home pay, income tax, National Insurance and other deductions.
UK Income Tax Rates 2025/26
Income tax in England, Wales and Northern Ireland is calculated in bands. You pay different rates on different portions of your income — not the same rate on everything above a threshold.
| Band | Taxable Income | Tax Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Above £125,140 | 45% |
The personal allowance of £12,570 is gradually withdrawn for incomes above £100,000. By £125,140 the allowance is fully withdrawn, creating the 60% tax trap where effective marginal tax reaches 60% in that band.
Scottish Income Tax Rates 2025/26
If you live in Scotland you pay Scottish income tax rates set by the Scottish Parliament. Select Scotland in the calculator above for accurate results.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £15,397 | 19% |
| Scottish 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 | Above £125,140 | 48% |
National Insurance 2025/26
National Insurance is calculated separately from income tax. As an employee you pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 per year. Above £50,270 the rate drops to 2%. There is no National Insurance on earnings below £12,570.
Pension Contributions and Tax Relief
Salary Sacrifice
With salary sacrifice your employer reduces your gross salary by the pension contribution amount before calculating tax and National Insurance. You save both income tax and National Insurance on your contributions — making it the more tax-efficient option.
Relief at Source
With relief at source your full gross salary is taxed first, then your pension provider claims basic rate tax relief (20%) directly from HMRC. Higher rate taxpayers need to claim additional relief through self-assessment. You do not save National Insurance on these contributions.
Student Loan Repayments
Student loan repayments are collected automatically through PAYE. The repayment rate is 9% above the threshold for Plans 1, 2 and 4, and 6% above the threshold for postgraduate loans.
| Plan | Who It Applies To | 2025/26 Threshold | Rate |
|---|---|---|---|
| Plan 1 | Started before Sept 2012 (England/Wales) | £24,990 | 9% |
| Plan 2 | Started September 2012 or later (England/Wales) | £27,295 | 9% |
| Plan 4 | Scotland | £31,395 | 9% |
| Postgraduate | Postgraduate Master’s or Doctoral loans | £21,000 | 6% |
The 60% Tax Trap Explained
For every £2 you earn above £100,000, you lose £1 of your personal allowance. The combined effect of 40% income tax plus the loss of allowance creates an effective 60% marginal rate on earnings between £100,000 and £125,140. Making pension contributions to bring adjusted net income below £100,000 restores the full allowance.
