England vs Northern Ireland Tax Comparison 2025-26
Income tax is not devolved in Northern Ireland — take-home pay is identical to England.
Why Northern Ireland and England have the same take-home pay
Unlike Scotland (where income tax is devolved to the Scottish Parliament) and Wales (where the Senedd sets Welsh Rates of Income Tax), Northern Ireland has not devolved income tax. Westminster sets a single income tax regime for England, Wales, and Northern Ireland: 20% basic, 40% higher, 45% additional.
National Insurance is also identical — it is a UK-wide tax not devolved to any nation.
England vs Northern Ireland take-home pay 2025-26
| Salary | England net/yr | N. Ireland net/yr | Difference |
|---|---|---|---|
| £15,000 | £14,320 | £14,320 | £0 |
| £18,000 | £16,480 | £16,480 | £0 |
| £20,000 | £17,920 | £17,920 | £0 |
| £22,000 | £19,360 | £19,360 | £0 |
| £25,000 | £21,520 | £21,520 | £0 |
| £28,000 | £23,680 | £23,680 | £0 |
| £30,000 | £25,120 | £25,120 | £0 |
| £32,000 | £26,560 | £26,560 | £0 |
| £35,000 | £28,720 | £28,720 | £0 |
| £38,000 | £30,880 | £30,880 | £0 |
| £40,000 | £32,320 | £32,320 | £0 |
| £42,000 | £33,760 | £33,760 | £0 |
| £45,000 | £35,920 | £35,920 | £0 |
| £48,000 | £38,080 | £38,080 | £0 |
| £50,000 | £39,520 | £39,520 | £0 |
| £55,000 | £42,457 | £42,457 | £0 |
| £60,000 | £45,357 | £45,357 | £0 |
| £65,000 | £48,257 | £48,257 | £0 |
| £70,000 | £51,157 | £51,157 | £0 |
| £75,000 | £54,057 | £54,057 | £0 |
| £80,000 | £56,957 | £56,957 | £0 |
| £85,000 | £59,857 | £59,857 | £0 |
| £90,000 | £62,757 | £62,757 | £0 |
| £100,000 | £68,557 | £68,557 | £0 |
Difference of £0 confirms identical take-home. Figures assume standard tax code, no pension or student loan.
Do Northern Ireland taxpayers pay different income tax to England?
No. Income tax in Northern Ireland is not devolved — it is set by Westminster at the same rates as England. A Northern Ireland employee on a standard 1257L tax code pays exactly the same income tax and takes home the same amount as someone on the same salary in England.
Scotland has devolved income tax (Scottish Parliament sets rates via Scottish Income Tax). Wales has devolved Welsh Rates of Income Tax (Senedd sets rates, though they match England for 2025-26). Northern Ireland has neither of these — income tax was reserved at Westminster when devolution was established.
The Northern Ireland Assembly has some devolved tax powers (notably it can vary certain business rates), but personal income tax is not among them.