UK Income Tax Calculator 2025-26: PAYE and National Insurance
Work out your income tax, National Insurance and take-home pay for England, Wales, Northern Ireland and Scotland. 2025-26 and 2026-27 rates. Free and private.
Last updated: June 2026
Pension contributions reduce your taxable income.
Quick salaries
Take-home pay
- Annual take-home
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- Monthly take-home
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| Band | Taxable amount | Rate | Tax |
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- Gross salary
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- Personal allowance
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- Taxable income
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- Income tax
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- Employee NI
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- Student loan
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- Pension
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- Total deductions
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Know exactly what reaches your bank account
The salary on your contract is the gross figure, but what lands in your account is smaller. This UK income tax calculator works out your income tax, employee National Insurance and any student loan repayment, then shows your take-home pay per year and per month. Use it to check a payslip, compare two job offers or plan a budget.
For England, Wales and Northern Ireland, the first £12,570 you earn is tax-free thanks to the personal allowance. The next £37,700 of taxable income is taxed at 20%, income up to £125,140 at 40%, and anything above that at 45%. Once you earn more than £100,000 the personal allowance starts to disappear, which creates a sharp effective 60% rate on the slice between £100,000 and £125,140. The calculator handles this taper for you.
Scotland sets its own bands, with six rates from a 19% starter rate up to a 48% top rate. National Insurance and the personal allowance stay the same across the UK, so only the income tax part changes. Switch the nation selector to see the difference. National Insurance for employees is 8% on earnings between £12,570 and £50,270, then 2% above that. Everything runs privately in your browser with nothing uploaded.
Want to legally pay less? Pension contributions reduce your taxable income pound for pound, an ISA shelters savings growth from tax, and the marriage allowance can move £1,260 of allowance to a spouse. Our UK income tax guide walks through each of these.
Disclaimer: This calculator provides estimates for England, Wales and Northern Ireland, plus Scotland using its own bands. Student loan thresholds shown are for 2025-26. Your exact tax depends on your tax code, pension scheme and other adjustments. Consult HMRC or a tax adviser for your precise liability. Full disclaimer.
How it works
Three quick steps — no account, nothing uploaded to a server.
Enter your salary
Type your annual gross salary and choose your nation and tax year.
Add your details
Set any pension, student loan plan or blind person's allowance.
See your take-home
Get income tax, NI and net pay with a full band breakdown.
Rates and rules on this page are verified against GOV.UK income tax rates. Last checked July 2026.
FAQ
Frequently asked questions
How is UK income tax calculated for 2025-26?
Income tax is charged in bands on income above your tax-free personal allowance of £12,570. For England, Wales and Northern Ireland, the next £37,700 of taxable income is taxed at the basic rate of 20%, income up to £125,140 at the higher rate of 40%, and anything above £125,140 at the additional rate of 45%. Only the income within each band is taxed at that band's rate. This calculator applies these bands, adds employee National Insurance and any student loan, and shows your take-home pay.
What is the personal allowance for 2025-26 and 2026-27?
The standard personal allowance is £12,570, the amount you can earn before paying any income tax. It is frozen at this level until April 2031. It is reduced by £1 for every £2 you earn above £100,000, so it tapers to zero once income reaches £125,140. This creates an effective 60% marginal rate on income between £100,000 and £125,140, which the calculator applies automatically.
How much is National Insurance for employees?
For employees in 2025-26 and 2026-27, no National Insurance is due on earnings up to £12,570. Earnings between £12,570 and £50,270 are charged at 8%, and earnings above £50,270 at 2%. NI is a UK-wide charge, so it is the same whether you live in England, Wales, Northern Ireland or Scotland. It is deducted alongside income tax to give your take-home pay.
Why is Scotland different?
Scotland sets its own income tax bands, which have six rates rather than three. For 2026-27 these run from a 19% starter rate up to a 48% top rate, with intermediate bands in between. National Insurance and the personal allowance are still set UK-wide, so only the income tax portion differs. Switch the nation selector to Scotland to apply the Scottish bands.
How do student loan repayments work?
If you have a student loan, repayments are taken as a percentage of income above a plan-specific threshold. Plan 1 starts at £26,065, Plan 2 at £28,470, Plan 4 (Scotland) at £32,745 and Plan 5 at £25,000, each at 9%. The postgraduate loan is 6% above £21,000. If you have both an undergraduate and postgraduate loan, both can apply. Select your plan to include it in the deductions.
Is this calculator accurate for my exact tax?
It gives a close estimate for a standard employee. Your real position can differ because of your tax code, pension scheme type, salary sacrifice, benefits in kind, the marriage allowance, gift aid and other adjustments. Pension contributions here reduce your taxable income; the exact NI treatment depends on your scheme. For your precise liability, check your payslip or speak to HMRC or an accountant.