United Kingdom · 2025/26
United Kingdom Salary calculator
Use this calculator to see your take-home pay in the UK for the 2025/26 tax year. Enter your gross salary and it works out the Income Tax and employee National Insurance taken under PAYE, then shows what actually reaches your account. The figures use the rates for England, Wales and Northern Ireland. Scotland sets its own Income Tax bands, so a Scottish taxpayer pays a different amount.
| Gross salary | £35,000 |
| Income TaxPAYE, England/Wales/NI rates | -£4,486 |
| National InsuranceClass 1 employee, category A | -£1,794 |
| Take-home pay | £28,720 |
How it works
- Start with your gross salary, the figure agreed before any deductions.
- Take off your Personal Allowance of £12,570, the slice taxed at 0%. If you earn over £100,000 the allowance tapers by £1 for every £2 above that and disappears at £125,140.
- Apply Income Tax to what is left: 20% up to £50,270 of income, 40% from £50,270 to £125,140, and 45% above £125,140.
- Apply employee National Insurance: nothing on the first £12,570, 8% on earnings between £12,570 and £50,270, and 2% on anything above £50,270.
- What remains is your take-home pay. Divide by 12 for a monthly figure.
Take-home = gross - Income Tax - National Insurance
Income Tax applies to your salary above the Personal Allowance, in bands of 20%, 40% and 45%. Employee National Insurance is charged separately, at 8% on the slice between the Primary Threshold and the Upper Earnings Limit, then 2% above it. Subtract both from your gross salary to reach the figure that lands in your account.
- PA
- Personal Allowance, £12,570 taxed at 0%, tapered away above £100,000
- 20 / 40 / 45%
- Income Tax bands for England, Wales and Northern Ireland
- 8 / 2%
- Class 1 employee National Insurance, main then upper rate
Where a salary sits in the UK
| National Living Wage, full time, age 21 and over | ≈ £25,500 | £12.21 an hour, 2025/26 |
| Median full-time salary | ≈ £37,400 | ONS, gross annual |
| Higher-rate threshold, where 40% begins | £50,270 | of taxable income |
| Personal Allowance fully withdrawn | £125,140 | no tax-free band above this |
Worked example
A £35,000 salary in 2025/26 leaves £28,719.60 a year, about £2,393 a month, after £4,486 Income Tax and £1,794.40 National Insurance. The effective deduction rate is roughly 18%.
Key facts
- The first £12,570 you earn is free of Income Tax under the standard Personal Allowance.
- Income Tax and National Insurance sit on separate thresholds, so a pay rise can cross one without the other.
- Earnings between £100,000 and £125,140 carry an effective 60% rate as the Personal Allowance is withdrawn.
- These figures cover England, Wales and Northern Ireland. Scotland sets its own Income Tax bands.
Tips
- Paying into a workplace pension reduces the salary that is taxed, so part of every contribution returns to you as tax relief.
- If your income is just over £100,000, a pension contribution that brings it back under can restore the Personal Allowance you would otherwise lose.
- Salary-sacrifice schemes for pensions, cycle to work or an electric car cut both Income Tax and National Insurance, unlike deductions taken after tax.
- Check the tax code on your payslip. A wrong code is the most common reason take-home pay looks off.
Take-home pay at different salaries, 2025/26
| Gross salary | Income Tax | National Insurance | Take-home | A month |
|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | £1,493 |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 |
| £70,000 | £15,432 | £3,411 | £51,157 | £4,263 |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,714 |
Frequently asked questions
Does this work for Scotland?+
Yes. Switch the region to Scotland to use the Scottish Income Tax bands: Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45% and Top 48% for 2025/26. National Insurance and the Personal Allowance are the same across the UK.
Does it include pension or student loan deductions?+
No. It assumes the standard tax code 1257L, National Insurance category A, and no workplace pension, salary sacrifice, or student loan repayments. Each of those would reduce your take-home pay further.
Why might my payslip be slightly different?+
Employers work out tax and National Insurance for each pay period rather than once a year, so rounding can differ by a few pence. Your tax code, benefits in kind, bonuses, or a mid-year pay change can also move the figure.
How current are these rates?+
They are HMRC’s published rates and thresholds for the 2025/26 tax year, which runs from 6 April 2025 to 5 April 2026. They are reviewed whenever HMRC updates them.
What is the 60% tax trap?+
Between £100,000 and £125,140 your Personal Allowance is withdrawn by £1 for every £2 you earn, so each extra £100 of salary also loses £50 of allowance on top of 40% tax. That works out as an effective 60% across this band, which a pension contribution is the usual way to soften.
Is take-home pay the same every month?+
For a steady salary on a cumulative tax code it usually is, because the annual allowances are spread evenly across the year. It can change after a pay rise, a bonus, a tax-code update, or when a pension or student-loan deduction starts or stops.
Things to watch
- Your payslip is worked out for each pay period rather than once a year, so monthly rounding can differ by a few pence from the annual figure here.
- A student loan adds 9% on income above its threshold, for example £27,295 on Plan 2, which is not included here.
- Bonuses, overtime and benefits in kind are taxed as well and can push you into a higher band for that period.
Sources
- Income Tax rates and Personal Allowances · GOV.UK
- National Insurance rates and categories · GOV.UK
- Rates and thresholds for employers 2025 to 2026 · HMRC
Last updated: 2025-04-06 · Applies to 2025/26
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Assumes tax code 1257L and National Insurance category A.
- England, Wales and Northern Ireland by default; switch the region to Scotland for the Scottish Income Tax bands.
- Excludes pension contributions, student loan repayments, and benefits in kind.
Reviewed by Vikas Dulgunde.