UK Salary Calculator 2026
Calculate your exact take-home pay after Income Tax, National Insurance, and student loan deductions. Uses 2025/26 tax year figures with full support for Scotland and all student loan plans.
Your Salary
Annual Deduction Breakdown
UK Income Tax Bands 2025/26
England, Wales & Northern Ireland
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Above £125,140 | 45% |
| PA Taper Zone* | £100,001 – £125,140 | 60% effective |
*Personal Allowance tapers to £0 at £125,140 income.
Scotland
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter Rate | £12,571 – £14,876 | 19% |
| Basic Rate | £14,877 – £26,561 | 20% |
| Intermediate Rate | £26,562 – £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 Thresholds 2025/26
| Threshold | Annual Amount | NI Rate | Notes |
|---|---|---|---|
| Below Lower Earnings Limit | Under £6,396 | 0% | No NI, no NI credits |
| Lower Earnings Limit – Primary Threshold | £6,396 – £12,570 | 0% | NI credits earned, no contributions |
| Primary Threshold – Upper Earnings Limit | £12,570 – £50,270 | 8% | Main NI contribution rate |
| Above Upper Earnings Limit | Over £50,270 | 2% | Reduced rate on earnings above UEL |
Student Loan Repayment Rates (2025/26)
| Plan | Repayment Threshold | Rate | Applies To |
|---|---|---|---|
| Plan 1 | £24,990/yr | 9% | Started before Sept 2012 (England/Wales/NI), or Scotland |
| Plan 2 | £27,295/yr | 9% | Started Sept 2012 – July 2023 (England/Wales) |
| Plan 5 | £25,000/yr | 9% | Started from August 2023 (England) |
| Postgraduate Loan | £21,000/yr | 6% | Masters/Doctoral loans |
Common UK Salaries — Take-Home Pay Reference (2025/26)
England/Wales, no student loan, standard tax code 1257L.
| Gross Annual | Income Tax | National Insurance | Net Annual | Net Monthly | Effective Rate |
|---|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | £1,493 | 10.4% |
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 | 16.3% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 | 19.2% |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | 21.0% |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 | 24.4% |
| £75,000 | £17,432 | £3,511 | £54,057 | £4,505 | 27.9% |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 | 31.4% |
| £125,000 | £39,932 | £4,511 | £80,557 | £6,713 | 35.6% |
Salary Finance — What It Means
"Salary finance" is a term with two distinct meanings. First, it describes the general process of calculating your net salary — income after tax, NI, and other deductions — which is what this calculator does.
Second, it refers to salary-linked lending — a type of employee benefit where loans are repaid directly from payroll (like student loans or season ticket loans). Some employers partner with specialist providers (such as the Salary Finance company) to offer lower-rate personal loans repaid via payroll deductions. These schemes are separate from standard salary calculation and PAYE.
This calculator focuses on the first meaning: calculating your actual take-home pay from gross salary using 2025/26 UK tax rules.
How PAYE Works
PAYE (Pay As You Earn) is HMRCapos;s system for collecting Income Tax and National Insurance from employees at source — before your pay reaches your bank account. Your employer calculates deductions based on your tax code and pays them directly to HMRC.
Your tax code tells your employer how much personal allowance to apply. The standard code 1257L means a personal allowance of £12,570 (1257 × 10, followed by L for standard allowance). If your code is different — say 1100L, BR, or K-codes — your deductions will differ from the standard calculations shown here.
If you think your tax code is wrong, you can check and update it via your HMRC Personal Tax Account at gov.uk/personal-tax-account, or by calling HMRC. Common reasons for wrong tax codes include: benefits in kind, multiple jobs, incorrect information from a previous employer, or HMRC adjusting for underpaid tax from a previous year.
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Frequently Asked Questions
For guidance only. This calculator uses 2025/26 tax year figures for England/Wales/NI and Scotland. Results assume standard tax code 1257L, no pension contributions, no benefits in kind, and no other income. Actual deductions may differ. Always verify your payslip with HMRC or a qualified tax adviser. Last updated: March 2026.