UK Salary Tax Calculator 2025-26

How UK income tax works in 2025-26

Your employer deducts Income Tax and National Insurance from your gross salary each pay period under the PAYE (Pay As You Earn) system. The amount deducted depends on your tax code, region, and gross income.

Income Tax is charged in bands. The first £12,570 is your Personal Allowance — completely tax-free. Income between £12,571 and £50,270 is taxed at 20% (Basic Rate). Between £50,271 and £125,140 you pay 40% (Higher Rate). Above £125,140 the Additional Rate of 45% applies. Scotland uses different bands — select Scotland above to see them.

National Insurance is charged at 8% on earnings between £12,570 and £50,270, and 2% above £50,270. NI rates are the same across England, Scotland, Wales and Northern Ireland.

Pension contributions via salary sacrifice reduce both your taxable income and your NI bill — use the pension slider above to see the impact. Student loan repayments are collected through PAYE alongside tax but do not reduce taxable income.

Why this calculator gives exact results

Most salary pages only show rounded figures (£30,000, £35,000, £40,000). This calculator runs the full 2025-26 tax engine directly in your browser — no server required, no rounding. Enter £31,750 or £47,333 and get the precise breakdown.

The URL updates as you type, so you can bookmark or share your exact calculation (e.g. /calculator/?salary=45000&region=scotland&loan=plan2).