Methodology

Every figure on this site comes from gov.uk and HMRC for the 2025/26 tax year, verified on 22 Jun 2026. This page lists the exact thresholds our engine applies. We re-check them weekly.

Income tax (2025/26)

• Personal Allowance £12,570 at 0%. It drops by £1 for every £2 of adjusted net income above £100,000, and is gone at £125,140.
• England, Wales and NI. Basic 20% to £37,700 of taxable income, Higher 40% to £125,140, Additional 45% above.
• Scotland runs six bands on taxable income. Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%.

National Insurance (Class 1 employee)

• 0% up to £12,570, the Primary Threshold.
• 8% from £12,570 to £50,270, the Upper Earnings Limit.
• 2% above £50,270.

Student loans (annual thresholds, 2025/26)

• Plan 1 £26,065 at 9%
• Plan 2 £28,470 at 9%
• Plan 4 (Scotland) £32,745 at 9%
• Plan 5 £25,000 at 9%
• Postgraduate £21,000 at 6%

Marginal rate

We show the tax, NI, student loan and pension on your next £1 of gross salary, measured directly by comparing take-home at your income against take-home at £1 higher. That naturally surfaces the roughly 60% trap between £100,000 and £125,140.

Assumptions and limits

We assume salary-sacrifice pension, which cuts taxable income, NI and student-loan income. We use annual non-cumulative NI, and we spread childcare evenly across children for Tax-Free Childcare. We don't yet model benefits in kind, the blind person's allowance, multi-job aggregation or Scottish residency tests. These figures are estimates, not regulated advice.

Sources. gov.uk income tax rates, Scottish income tax, employer thresholds 2025/26, Tax-Free Childcare.