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UK Salary Calculator 2025/26

See your take home pay after income tax, National Insurance, student loan, and pension deductions.

Your Details

£
%
Tax Year 2025/26
Personal Allowance: £12,570
Basic rate (20%): £12,571 – £50,270
Higher rate (40%): £50,271 – £125,140
Additional rate (45%): £125,141+
Employee NI: 8% / 2%

Take Home Pay

Annual Take Home
—
Gross salary—
Income tax—
National Insurance—
Take home—

Frequently Asked Questions

In 2025/26, you pay no tax on the first £12,570 (Personal Allowance), 20% on earnings from £12,571 to £50,270, 40% from £50,271 to £125,140, and 45% on anything above £125,140. The calculator above gives you the exact breakdown for any salary.
Employees pay 8% NI on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. There is no NI on the first £12,570.
Once your income exceeds £100,000, your £12,570 Personal Allowance is reduced by £1 for every £2 earned over £100,000. By £125,140, your allowance is zero. This creates an effective 60% marginal tax rate in that band — you pay 40% income tax plus lose 20% of your allowance simultaneously.
Plan 1: Started before September 2012 (England/Wales). Plan 2: Started September 2012 to July 2023. Plan 4: Scottish students from 1998+. Plan 5: Started August 2023 onwards. Check your plan at the Student Loans Company website.
Yes — if your pension contributions are taken before tax (salary sacrifice or workplace schemes), they reduce your taxable income. This means you pay less income tax and potentially less NI too. Select "Before tax" in the pension options above.

How UK Income Tax Works

Income tax in the UK is progressive — you pay different rates on different portions of your income, not a single flat rate on everything. For 2025/26, the bands are:

Personal Allowance (£0 – £12,570): You pay 0% tax on this portion. Everyone gets this tax-free amount unless they earn over £100,000.

Basic rate (£12,571 – £50,270): You pay 20% on income in this band. So if you earn £30,000, you pay 20% on £17,430 (the amount above your Personal Allowance) = £3,486 in tax.

Higher rate (£50,271 – £125,140): You pay 40% on income in this band. If you earn £60,000, you pay 20% on £37,700 plus 40% on £9,730 = £11,432.

Additional rate (£125,141+): You pay 45% on everything above this threshold.

Worked Example: £35,000 Salary

On a £35,000 salary with no student loan or pension:

Income tax: 20% × (£35,000 − £12,570) = 20% × £22,430 = £4,486

National Insurance: 8% × (£35,000 − £12,570) = 8% × £22,430 = £1,794

Total deductions: £6,280. Take home: £28,720 (£2,393/month).

The £100,000 Tax Trap

One of the most important things to understand about UK tax is what happens between £100,000 and £125,140. Your Personal Allowance is reduced by £1 for every £2 you earn above £100,000. This means you effectively pay 60% tax on income in this range — 40% income tax plus the loss of your tax-free allowance. Someone earning £125,140 has zero Personal Allowance. This is why pension contributions are especially valuable for people in this band — contributing to a pension reduces your taxable income and can restore your Personal Allowance.

National Insurance Explained

National Insurance is a separate deduction from income tax. For employees in 2025/26, you pay 8% on earnings between £12,570 and £50,270, and 2% on anything above £50,270. Unlike income tax, there's no additional rate — the rate actually drops for higher earners. NI contributions count towards your State Pension entitlement.

Student Loan Repayments

Student loan repayments are 9% of everything you earn above your plan's threshold (6% for postgraduate loans). They're not a tax — they're a repayment — but they do reduce your take home pay. If your income drops below the threshold, repayments stop automatically. The thresholds for 2025/26 are: Plan 1 (£26,065), Plan 2 (£28,470), Plan 4 (£32,745), Plan 5 (£25,000), Postgraduate (£21,000).

Related Calculators

Use the loan calculator to see how your take home pay translates to mortgage affordability. The percentage calculator can help you work out pay rises, and the compound interest calculator shows how your savings grow over time.

KwikSum's UK salary calculator uses 2025/26 tax rates and thresholds to show your exact take home pay. Enter your annual salary and see a full breakdown of income tax, National Insurance, student loan repayments, and pension deductions — annually, monthly, and weekly. Includes the £100,000 Personal Allowance taper and all five student loan plans.