UK Salary After Tax Calculator 2025/26
Calculate your exact take-home pay after income tax, National Insurance, student loan, and pension contributions. Updated for 2025/26 tax year.
Deductions Breakdown
Gross vs Net Comparison
| Period | Gross | Income Tax | NI | Net Pay |
|---|---|---|---|---|
| Annual | £35,000.00 | £4,486.00 | £1,794.40 | £28,719.60 |
| Monthly | £2,916.67 | £373.83 | £149.53 | £2,393.30 |
| Weekly | £673.08 | £86.27 | £34.51 | £552.30 |
UK Income Tax Bands 2025/26
The UK uses a progressive income tax system where different portions of your income are taxed at different rates. For the 2025/26 tax year, the rates for England, Wales, and Northern Ireland are:
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 to £50,270 | 20% |
| Higher Rate | £50,271 to £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
The Personal Allowance (£12,570) is the amount you can earn before paying any income tax. For incomes over £100,000, the personal allowance reduces by £1 for every £2 earned above this threshold, disappearing entirely at £125,140.
National Insurance 2025/26
National Insurance (NI) Class 1 contributions are paid by employees on their earnings. For 2025/26:
| Earnings Band | NI Rate |
|---|---|
| Up to £12,570 (Lower Earnings Limit) | 0% |
| £12,571 to £50,270 | 8% |
| Over £50,270 | 2% |
Student Loan Repayments
Student loan repayments are automatically deducted from your pay once your income exceeds the repayment threshold for your plan:
| Plan | Threshold (2025/26) | Rate | Who |
|---|---|---|---|
| Plan 1 | £24,990/yr | 9% | Started before Sep 2012 (England/Wales) or before Sep 1998 (Scotland/NI) |
| Plan 2 | £27,295/yr | 9% | Started after Sep 2012 in England or Wales |
| Plan 4 | £31,395/yr | 9% | Scottish students |
Pension Contributions and Tax Relief
Pension contributions made through a workplace scheme (salary sacrifice) reduce your taxable income before income tax and NI are calculated. This means you get tax relief at your marginal rate:
- Basic rate taxpayer: contributing £100 costs you only £80 (20% tax relief)
- Higher rate taxpayer: contributing £100 costs you only £60 (40% tax relief)
- The minimum auto-enrolment pension contribution is 5% employee + 3% employer
What Is the Average UK Salary?
According to ONS data, the median gross annual earnings for full-time employees in the UK was approximately £35,000 in 2024. At this salary level, a typical worker pays around £4,500 in income tax and £1,750 in National Insurance, resulting in a take-home pay of approximately £28,750 per year (£2,396/month).
Scottish Income Tax
Scotland has its own income tax rates and bands which differ from the rest of the UK. Scottish taxpayers have additional bands including a starter rate (19%) and intermediate rate (21%). This calculator uses England, Wales, and Northern Ireland rates only. Scottish residents should use a dedicated Scottish tax calculator for accurate figures.