UK Salary After Tax 2025-26
Select your gross annual salary to see your take-home pay, income tax, and National Insurance breakdown for 2025-26.
Salary by region
Under £30,000
£30,000 – £59,999
£60,000 and above (Higher Rate 40% applies above £50,270)
How UK income tax is calculated on your salary
For the 2025-26 tax year, everyone in England, Wales, and Northern Ireland gets a personal allowance of £12,570 — income below this threshold is completely tax-free. Above the personal allowance, income tax is charged at the Basic Rate of 20% on earnings up to £50,270. The Higher Rate of 40% applies to earnings between £50,270 and £125,140. Above £125,140, the Additional Rate of 45% kicks in.
The personal allowance is gradually reduced for earners above £100,000 — by £1 for every £2 earned — meaning it disappears entirely at £125,140. This creates an effective tax rate of 60% on income between £100,000 and £125,140, making pension contributions particularly valuable in this band.
National Insurance (Class 1 employee contributions) is charged at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. NI rates are identical across all four UK nations — only income tax differs by region. Scotland sets its own income tax bands under devolved powers, with six rates from 19% (Starter) to 48% (Top).
Frequently asked questions
How much tax do I pay on a £30,000 salary?
On a £30,000 salary in England (2025-26), you pay £3,486 income tax (20% on £17,430 taxable income above the £12,570 personal allowance) and £1,394 National Insurance (8% on £17,430 between the Primary Threshold and £50,270). Your take-home pay is approximately £25,120 per year (£2,093/month).
What is the personal allowance for 2025-26?
The personal allowance is £12,570 for 2025-26 — unchanged from the previous year. This is the amount you can earn before paying any income tax. If your income exceeds £100,000, the allowance is tapered at £1 for every £2 earned above that threshold, reaching zero at £125,140.
How is National Insurance calculated on my salary?
Employee NI (Class 1) is charged at 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270). On earnings above £50,270, the rate drops to 2%. There is no NI below £12,570. NI is the same rate regardless of whether you live in England, Scotland, Wales, or Northern Ireland.
Is take-home pay different in Scotland?
Yes. Scottish taxpayers pay income tax under six devolved bands rather than England's three. The key impact is the Intermediate Rate (21%) on income from £27,492 to £43,662, and the Higher Rate (42%) starting at £43,663 — six years before England's Higher Rate threshold of £50,270. For salaries between roughly £27k and £50k, Scottish take-home is slightly lower than English take-home. See the Scotland salary after tax hub for full details and comparisons.