CalcZillaFinance
UK Salary & Income Tax Calculator
Take-home pay after Income Tax, National Insurance, pension and student loan for the 2025/26 tax year. Switch between the rest-of-UK and Scottish tax bands.
- Take-home per year
- £27,319.60
- Take-home per month
- £2,276.63
- Take-home per week
- £525.38
- Gross per year
- £35,000.00
- Income Tax
- £4,136.00
- National Insurance
- £1,794.40
- Pension
- £1,750.00
- Student loan
- £0.00
- Personal Allowance
- £12,570.00
- Effective tax + NI rate
- 16.9%
- Marginal rate (tax + NI)
- 28.0%
How your Income Tax is made up
| Band | Rate | Taxable income in band | Tax |
|---|---|---|---|
| Basic rate | 20% | £20,680.00 | £4,136.00 |
| Higher rate | 40% | £0.00 | £0.00 |
| Additional rate | 45% | £0.00 | £0.00 |
How UK take-home pay is worked out
Everyone gets a tax-free Personal Allowance (currently £12,570.00). Earnings above it are taxed in bands. Above £100,000.00 the allowance shrinks by £1 for every £2 earned, so it disappears completely at £125,140.00 — creating an effective 60% band.
National Insurance is charged at 8% on earnings between £12,570.00 and £50,270.00, and 2% above that. Unlike Income Tax, it is the same across the whole UK.
Student loans are repaid as a percentage of earnings above your plan's threshold. If you have an undergraduate and a postgraduate loan, both are deducted.
Pensions: net pay vs salary sacrifice
With a net pay scheme, your contribution comes out before Income Tax, so you get tax relief straight away. With salary sacrifice, your salary is reduced, which also saves National Insurance — and can even lower student loan repayments.
2025/26 Income Tax bands
England, Wales & Northern Ireland
| Band | Earnings | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570.00 | 0% |
| Basic rate | £12,570.00 – £50,270.00 | 20% |
| Higher rate | £50,270.00 – £125,140.00 | 40% |
| Additional rate | Over £125,140.00 | 45% |
Scotland
| Band | Earnings | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570.00 | 0% |
| Starter rate | £12,570.00 – £15,397.00 | 19% |
| Basic rate | £15,397.00 – £27,491.00 | 20% |
| Intermediate rate | £27,491.00 – £43,662.00 | 21% |
| Higher rate | £43,662.00 – £75,000.00 | 42% |
| Advanced rate | £75,000.00 – £125,140.00 | 45% |
| Top rate | Over £125,140.00 | 48% |
Student loan thresholds
| Plan | Annual threshold | Rate above threshold |
|---|---|---|
| Plan 1 | £26,065.00 | 9% |
| Plan 2 | £28,470.00 | 9% |
| Plan 4 (Scotland) | £32,745.00 | 9% |
| Plan 5 | £25,000.00 | 9% |
| Postgraduate Loan | £21,000.00 | 6% |
This calculator gives an estimate for a standard tax code. Your payslip may differ if you have benefits in kind, a non-standard tax code or other income.