Take-Home Pay Calculator
Enter your gross salary to see take-home pay after income tax, National Insurance, pension and student loans, for England, Wales, NI or Scotland.
Common questions
How is take-home pay calculated?
Start with your gross salary, take off any salary-sacrifice pension, then the Personal Allowance of £12,570 is tax-free. Income above that is taxed in bands (20%, 40%, 45%). NI is 8% on earnings between £12,570 and £50,270, then 2% above.
What is the 60% tax trap?
Between £100,000 and £125,140 your Personal Allowance is withdrawn by £1 for every £2 earned, an effective marginal rate near 60%. Salary sacrifice into a pension is the usual way to dodge it.
Does this include Scottish rates?
Yes. Pick Scotland to use the six Scottish income tax bands, 19% Starter through 48% Top rate. NI rates are the same across the UK.
How UK take-home pay is worked out
Your gross salary drops first by any salary-sacrifice pension. Then the Personal Allowance of £12,570 comes off tax-free. Income above that is taxed in bands, 20%, 40% and 45% for England, Wales and NI. National Insurance is 8% on earnings between £12,570 and £50,270, then 2% above. Student loans take 9% (6% postgraduate) of income over your plan threshold.
The £100,000 trap
Between £100,000 and £125,140 your Personal Allowance is withdrawn, £1 for every £2 earned, creating an effective marginal rate near 60%. Salary sacrifice, pension contributions or Gift Aid that cut your adjusted net income below £100,000 win the allowance back.
2025/26 income tax bands
| Band | England / Wales / NI | Scotland |
|---|---|---|
| First slice over allowance | 20% | 19% (Starter) |
| Basic | 20% | 20% |
| Intermediate | n/a | 21% |
| Higher | 40% | 42% |
| Advanced | n/a | 45% |
| Above £125,140 | 45% | 48% (Top) |