UK Salary Calculator 2025–26
2025–26 · Income Tax + National Insurance
UK Income Tax 2025–26 — Key Rates
For England, Wales and Northern Ireland, income tax uses three progressive bands. The Personal Allowance of £12,570 means the first £12,570 of your salary is tax-free. Between £12,571 and £50,270 you pay the Basic Rate of 20%. Income between £50,271 and £125,140 attracts the Higher Rate of 40%. Above £125,140 the Additional Rate of 45% applies. Your Personal Allowance is reduced by £1 for every £2 you earn above £100,000.
National Insurance (Class 1) for employees is charged at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Scotland has six income tax bands with different rates — the calculator handles both automatically.
What is take-home pay?
Your take-home pay (net pay) is your gross salary minus income tax, National Insurance contributions, student loan repayments if applicable, and pension contributions. The calculator gives you annual, monthly and weekly figures.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571–£50,270 | 20% |
| Higher rate | £50,271–£125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570–£50,270 | 8% |
| Over £50,270 | 2% |
Student loan thresholds 2025–26
- Plan 1: 9% above £24,990/yr
- Plan 2: 9% above £27,295/yr
- Plan 4: 9% above £31,395/yr
- Plan 5: 9% above £25,000/yr
Scottish income tax 2025–26
- Starter: 19% (£12,571–£14,876)
- Basic: 20% (£14,877–£26,561)
- Intermediate: 21% (£26,562–£43,662)
- Higher: 42% (£43,663–£75,000)
- Advanced: 45% (£75,001–£125,140)
- Top: 48% (Over £125,140)