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United Kingdom Gross to Net Salary Calculator 2025/2026

Calculate your United Kingdom take-home pay after PAYE. Free, accurate, updated for 2025/2026. Includes Scotland rates, student loans and pension.

✓ PAYE ✓ Tax year 2025/2026 ✓ Free ✓ Scotland rates✓ Student loans

United Kingdom salary calculator

2025/2026
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Salary breakdown

United Kingdom income tax rates 2025/2026

Tax bandIncomeRate
Personal allowanceUp to £12,5700%
Basic rate£12,571–£50,27020%
Higher rate£50,271–£125,14040%
Additional rateOver £125,14045%

Scotland income tax rates 2025/2026

For Scottish taxpayers only. NI rates are the same across the whole UK.

Tax bandIncomeRate
Starter rate£12,571–£15,39719%
Scottish basic rate£15,398–£27,49120%
Intermediate rate£27,492–£43,66221%
Higher rate£43,663–£75,00042%
Advanced rate£75,001–£125,14045%
Top rateOver £125,14048%

Common salary levels — United Kingdom take-home pay

Click any salary to see a full breakdown of take-home pay, income tax and deductions.

£20,000 £25,000 £30,000 £35,000 £40,000 £45,000 £50,000 £55,000 £60,000 £65,000 £70,000 £75,000 £80,000 £90,000 £100,000

How is salary taxed in United Kingdom?

The UK uses the Pay As You Earn (PAYE) system. Your employer deducts income tax and National Insurance (NI) contributions directly from your salary before you receive it.

For 2025/26, the personal allowance is £12,570 — you pay zero income tax on the first £12,570 you earn. Above that, you pay 20% basic rate up to £50,270, then 40% higher rate up to £125,140, and 45% additional rate above that. If you earn over £100,000, your personal allowance reduces by £1 for every £2 earned above £100,000, creating an effective 60% marginal rate between £100,000 and £125,140.

National Insurance contributions (Class 1) are: 8% on earnings between £12,570 and £50,270, and just 2% above that threshold.

Scottish taxpayers pay different income tax rates set by the Scottish Parliament — 6 bands from 19% to 48%. Select the Scotland option in the calculator if you live in Scotland.

Student loan repayments are collected through PAYE. Plan 2 (most graduates since 2012) deducts 9% above £27,295. Plan 1 deducts 9% above £24,990. Postgraduate loans deduct 6% above £21,000.

United Kingdom salary calculator — FAQ

The personal allowance is £12,570. You pay no income tax on earnings up to this amount. If you earn over £100,000, the allowance reduces by £1 for every £2 above £100,000, disappearing completely at £125,140 and creating an effective marginal rate of 60% in that band.
Employees pay 8% NI on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Your employer also pays 13.8% employer NI on your earnings above £9,100 — this does not reduce your take-home pay but is an additional employment cost.
You start paying 40% income tax on earnings above £50,270 in 2025/26. This is known as the higher rate band. The additional rate of 45% applies above £125,140.
Yes. Scottish taxpayers pay income tax at rates set by the Scottish Parliament. Scotland has 6 bands: 19% (starter), 20% (Scottish basic), 21% (intermediate), 42% (higher), 45% (advanced) and 48% (top rate). National Insurance rates are identical across the whole UK — only income tax differs.
Student loan repayments are collected through PAYE. Plan 2 (most graduates since 2012) deducts 9% on earnings above £27,295. Plan 1 deducts 9% above £24,990. Postgraduate loans charge 6% above £21,000. On a £35,000 salary with Plan 2, you repay approximately £696/year (£58/month). Enable the student loan option in our calculator for exact figures.
Yes. Pension contributions made via salary sacrifice or net-pay arrangements reduce your taxable income. For example, contributing 5% of a £50,000 salary (£2,500) reduces your income tax by £500 (at 20%) and your NI bill by £200 (at 8%) — a total saving of £700, plus you keep the £2,500 growing in your pension.
The effective tax rate is the percentage of your total gross salary that goes to income tax and NI combined. On £35,000 it is approximately 20%. On £50,000 approximately 25%. On £80,000 approximately 33%. On £100,000 approximately 39%. The marginal rate (on each extra pound) is higher — 28% (basic) or 48% (higher, including NI).
On £50,000 for 2025/26: the first £12,570 is tax-free. The remaining £37,430 (£12,571 to £50,000) falls in the basic 20% band = £7,486 income tax. NI: 8% of £37,430 = £2,994. Total deductions: £10,480. Take-home pay: approximately £39,520 per year (£3,293/month).

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