Calculate your exact take-home pay after income tax and National Insurance. England, Scotland, Wales & Northern Ireland. Includes pension & student loan.
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Personal allowance £12,570. Basic rate 20% up to £50,270. Higher rate 40% above.
Source: HMRC 2025/26
8% NI on earnings £12,570–£50,270. 2% above. No NI below £12,570.
Source: HMRC 2025/26
6 tax bands: 19%–48%. Higher earners pay more than rest of UK.
Source: Revenue Scotland
This calculator uses official HMRC 2025/26 income tax bands and National Insurance rates. The UK tax year runs from 6 April 2025 to 5 April 2026.
| Band | Taxable 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% |
Source: HMRC gov.uk — Income Tax rates and Personal Allowances 2025/26
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £14,876 | 19% |
| Scottish 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 | Over £125,140 | 48% |
Source: Revenue Scotland / Scottish Government 2025/26
| Earnings | NI Rate |
|---|---|
| Below £12,570 (Primary Threshold) | 0% |
| £12,571 – £50,270 (Upper Earnings Limit) | 8% |
| Above £50,270 | 2% |
Source: HMRC — National Insurance rates 2025/26
💡 Monthly take-home: £2,393 — effective tax rate 17.9%. Add a 5% pension contribution and monthly take-home increases slightly due to tax relief.
UK income tax uses a progressive band system — you only pay higher rates on the portion of income that falls into each band. The personal allowance of £12,570 means the first £12,570 of income is completely tax-free for most people.
On top of income tax, National Insurance (NI) is deducted from most employment income. Employees pay 8% NI on earnings between £12,570 and £50,270, and just 2% above £50,270. NI funds the NHS, state pension, and other social security benefits.
| Region | Income Tax | NI | Net Annual | Net Monthly |
|---|---|---|---|---|
| England / Wales / N. Ireland | £5,486 | £2,194 | £32,320 | £2,693 |
| Scotland | £6,186 | £2,194 | £31,620 | £2,635 |
Based on HMRC 2025/26 rates. Single, no pension, no student loan.
Scotland uses its own income tax rates set by the Scottish Parliament. While National Insurance is identical across all UK nations, Scottish income tax has 6 bands compared to England's 3 taxable bands. The key differences:
The result: Scottish taxpayers earning above approximately £28,000 pay more income tax than equivalent earners in England. The gap grows with higher salaries.
Two additional deductions can significantly affect your UK take-home pay:
Pension contributions are made before tax, reducing your taxable income. A basic rate (20%) taxpayer contributing £200/month to a pension saves £40/month in income tax — the pension receives £200 but only costs the employee £144 net. Use the pension % field in the calculator to see your exact saving.
Student loan repayments are income-contingent — you only repay above a threshold. Plan 2 borrowers (most graduates from 2012 onwards) repay 9% of income above £27,295. On a £35,000 salary, that's approximately £696/year (£58/month) in student loan repayments, on top of tax and NI.