UK Income Tax and NI Calculator 2025-26

Your UK take-home pay is reduced by two separate deductions: Income Tax and National Insurance. Most people know they pay income tax, but fewer understand that NI is an additional deduction calculated on completely different thresholds. For a £42,000 salary, the total deduction is £8,240 — £5,886 in...

UK TAX CALCULATOR 2025-26

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Workplace pension or personal pension contributions reduce your adjusted income for tax purposes.

🏴󠁧󠁢󠁳󠁣󠁴󠁿 Scotland: Different income tax rates apply. This calculator covers England, Wales & Northern Ireland only.

LIVE DIAGRAM

Enter your salary to see your tax breakdown
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2025-26 TAX RATES

INCOME TAX
BANDINCOMERATE
Personal AllowanceUp to £12,5700%
Basic Rate£12,571 – £50,27020%
Higher Rate£50,271 – £125,14040%
Additional RateAbove £125,14045%

PA tapers above £100,000 · fully withdrawn at £125,140

NATIONAL INSURANCE (CLASS 1 EMPLOYEE)
EARNINGSRATE
Up to £12,5700%
£12,571 – £50,2708%
Above £50,2702%

Rates unchanged from 2024-25 · NI calculated on gross (not taxable) income

HOW TO USE

  1. 1

    Enter your Annual Gross Salary — your total pay before any deductions.

  2. 2

    Optionally enter Pension Contributions — these reduce your adjusted income for both income tax and, if via salary sacrifice, National Insurance too.

  3. 3

    Your take-home pay, income tax, and National Insurance appear instantly with a full band-by-band breakdown.

  4. 4

    If your salary is above £100,000, check the £100K Trap warning — your Personal Allowance is being withdrawn at a 60% effective marginal rate.

  5. 5

    Note: this calculator covers England, Wales, and Northern Ireland. Scotland uses different income tax bands.

WORKED EXAMPLE

Salary £60,000. Personal Allowance: £12,570 (full — below £100K). Taxable Income: £60,000 - £12,570 = £47,430. Income Tax: 20% on £37,700 = £7,540 + 40% on (£47,430 - £37,700) = £9,730 × 40% = £3,892. Total IT = £11,432. National Insurance: 8% on (£50,270 - £12,570) = £37,700 × 8% = £3,016 + 2% on (£60,000 - £50,270) = £9,730 × 2% = £194.60. Total NI = £3,210.60. Total deductions = £11,432 + £3,210.60 = £14,642.60. Take-home = £60,000 - £14,642.60 = £45,357.40 (£3,779.78/month).

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2025-26 HMRC rates · England, Wales & Northern Ireland · Employed (PAYE) only · Does not include student loan, pension auto-enrolment, or benefits in kind · For informational purposes only · Last updated: 25 April 2026