Free · 2025/26 tax year

UK Take-Home Pay Calculator
2025/26 Tax Year

See exactly what you keep after income tax, National Insurance, pension contributions, and student loan repayments.

✓ Free · No signup 2025/26 rates England, Wales, Scotland Student loan included
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Reviewed by the UKPayCalc editorial team · Last updated 26 July 2026 · Rates sourced directly from gov.uk and HMRC (see sources & methodology)

UK Income Tax Rates 2025/26

The UK uses a progressive income tax system — you pay different rates on different portions of your income. Your personal allowance (the amount you earn tax-free) is £12,570 for 2025/26. This tapers to zero for earnings above £100,000.

England, Wales & Northern Ireland

BandTaxable IncomeRate
Personal AllowanceUp to £12,5700%
Basic Rate£12,571 – £50,27020%
Higher Rate£50,271 – £125,14040%
Additional RateOver £125,14045%

Scotland

BandTaxable IncomeRate
Personal AllowanceUp to £12,5700%
Starter Rate£12,571 – £14,87619%
Basic Rate£14,877 – £26,56120%
Intermediate Rate£26,562 – £43,66221%
Higher Rate£43,663 – £75,00042%
Advanced Rate£75,001 – £125,14045%
Top RateOver £125,14048%

National Insurance 2025/26

Employee Class 1 National Insurance rates: 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. There is no NI on the first £12,570 (matched to the personal allowance).

How to Maximise Your Take-Home Pay

  • Salary sacrifice pension — contributions reduce both income tax and NI, making it highly tax-efficient. A £100 pension contribution costs you only £68 if you're a basic rate taxpayer.
  • Cycle to Work scheme — save 32–62% on a bike and accessories via salary sacrifice.
  • Check your tax code — millions of people are on the wrong tax code and overpay. The standard code is 1257L.
  • Marriage Allowance — if your partner earns less than £12,570, they can transfer £1,260 of their personal allowance to you, saving up to £252 per year.
  • Gift Aid — charitable donations extend your basic rate band, which can bring higher earners below the 40% threshold.

Employee vs Contractor: Why Take-Home Pay Isn't Directly Comparable

A common mistake when weighing a permanent role against contract work is comparing the two day rates or salaries directly through this calculator without adjusting for how differently they're taxed. Umbrella company deductions, limited company dividends, and IR35 status all change the real comparison — this calculator models standard PAYE employment only.

Read the full contractor vs employee guide → — covers umbrella company margins, IR35 status determination, limited company dividend tax, and what to check before comparing a day rate to a salaried offer.

2025/26 Key Thresholds

£12,570 — Personal Allowance (tax-free)
£50,270 — Higher rate threshold
£100,000 — Personal allowance starts to reduce
£125,140 — No personal allowance remaining
Student loan thresholds:
Plan 1: £24,990 · Plan 2: £27,295 · Plan 4: £31,395 · Postgrad: £21,000

Frequently Asked Questions

What is National Insurance?
National Insurance (NI) is a tax on earnings that funds the NHS, state pension, and other benefits. In 2025/26, employees pay 8% on earnings between £12,570 and £50,270, and 2% above that. Your employer also pays 13.8% on your earnings above £9,100 (Employer NI).
Why is my actual pay different from the estimate?
This calculator uses the standard 1257L tax code. Your actual tax may vary if you have a different code (e.g., because of other income, company benefits in kind, or unpaid tax from a prior year). It also assumes you're employed with a regular salary — freelancers and contractors may have different calculations.
How does salary sacrifice pension work?
With salary sacrifice, your pension contribution is deducted from your gross pay before tax and NI are calculated. This means you save both income tax and NI on the contribution. For example, a basic rate taxpayer saves 32p for every £1 contributed — the contribution effectively costs them only 68p.
What happens to my personal allowance over £100,000?
Your personal allowance is reduced by £1 for every £2 you earn above £100,000. This creates an effective 60% marginal tax rate on income between £100,000 and £125,140 — the highest in the standard UK tax system. Pension contributions can be very effective for earners in this range.
Am I on the right tax code?
Check your payslip for your tax code. The standard code for 2025/26 is 1257L, which gives you the full £12,570 personal allowance. If you have a different code and aren't sure why, contact HMRC or check your Personal Tax Account at gov.uk. Common reasons for different codes include company car benefits, underpaid tax from prior years, or multiple jobs.