Tax Code 1257L Explained
1257L is the standard UK tax code for the 2025-26 tax year. The number 1257 represents a Personal Allowance of £12,570 — the amount you can earn before paying Income Tax. The letter L means you are entitled to the standard Personal Allowance. Income above your allowance is taxed at 20% (basic rate) up to £50,270, then 40% (higher rate) up to £125,140, then 45% (additional rate) above that.
Who gets tax code 1257L?
Most employees with one job and no complications — no untaxed income, no large benefits in kind, and no outstanding tax debt. It is the default code HMRC issues at the start of each tax year for the majority of UK workers.
Take-home pay on tax code 1257L — 2025-26 examples
Examples below show Income Tax and take-home pay at common salary levels. National Insurance (NI) is also shown separately — NI is not affected by your tax code and applies on the same basis for all employees.
| Gross Salary | Income Tax | NI (est.) | Take-Home | Effective IT Rate |
|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | 7.4% |
| £25,000 | £2,486 | £994 | £21,520 | 9.9% |
| £30,000 | £3,486 | £1,394 | £25,120 | 11.6% |
| £35,000 | £4,486 | £1,794 | £28,720 | 12.8% |
| £40,000 | £5,486 | £2,194 | £32,320 | 13.7% |
| £45,000 | £6,486 | £2,594 | £35,920 | 14.4% |
| £50,000 | £7,486 | £2,994 | £39,520 | 15.0% |
| £60,000 | £11,432 | £3,211 | £45,357 | 19.1% |
| £75,000 | £17,432 | £3,511 | £54,057 | 23.2% |
| £100,000 | £27,432 | £4,011 | £68,557 | 27.4% |
Take-home = Gross − Income Tax − National Insurance. No pension, student loan or other deductions included. NI calculated at 8% between £12,570–£50,270 and 2% above. Effective IT Rate shows Income Tax as a percentage of gross salary.
If you have tax code 1257L, here's what you should know
- Your tax code appears on your payslip, P60, and any correspondence from HMRC about your PAYE tax.
- Your employer uses this code to calculate how much Income Tax to deduct from each pay period — they do not set it themselves.
- If your circumstances change (new job, change in benefits, marriage allowance), your code should update automatically — but it is worth checking.
- You can view and update your tax code online via your Personal Tax Account at gov.uk.
- If you think your code is wrong, contact HMRC on 0300 200 3300 or use the HMRC app.
- An incorrect tax code can mean you overpay or underpay tax — overpayments are refunded, underpayments are collected in future years.
Frequently asked questions
What does tax code 1257L mean?
1257L is the standard UK tax code for the 2025-26 tax year. The number 1257 represents a Personal Allowance of £12,570 — the amount you can earn before paying Income Tax. The letter L means you are entitled to the standard Personal Allowance. Income above your allowance is taxed at 20% (basic rate) up to £50,270, then 40% (higher rate) up to £125,140, then 45% (additional rate) above that.
Who gets tax code 1257L?
Most employees with one job and no complications — no untaxed income, no large benefits in kind, and no outstanding tax debt. It is the default code HMRC issues at the start of each tax year for the majority of UK workers.
How much do I take home on tax code 1257L earning £30,000?
On tax code 1257L with a £30,000 salary, you take home £25,120 per year (£2,093 per month) after Income Tax of £3,486.
Is tax code 1257L correct for me?
Your tax code is set by HMRC based on your individual circumstances. If you believe your tax code is wrong, contact HMRC on 0300 200 3300 or check your Personal Tax Account at gov.uk. An incorrect code could mean you are paying too much or too little tax.
Want to see your exact take-home pay with your real salary, pension, and student loan?
Use the full salary calculator →