UK Income Tax Calculator 2026
Enter your gross salary to see income tax, National Insurance and your real monthly take-home pay.
Tax year 2025-26 · GBP
UK take-home pay calculator
Results update instantly as you type — no button to press.
£35,920/ year
Monthly
£2,993
Weekly
£691
£9,080
20.2%
Where the money goes
| Item | Annual | Monthly | % of gross |
|---|---|---|---|
| Gross salary | £45,000 | £3,750 | 100% |
| Income taxPersonal allowance £12,570 | −£6,486 | −£541 | 14.4% |
| National Insurance (Class 1)8% between £12,570 and £50,270, 2% above | −£2,594 | −£216 | 5.8% |
| Net take-home | £35,920 | £2,993 | 79.8% |
Estimates for a standard employee using published 2025-26 rates. Personal reliefs, credits, pension contributions and local levies can change your actual figure.
About this calculator
UK salary deductions come from two places: income tax collected through PAYE, and Class 1 National Insurance contributions. Both are calculated on slices of income rather than one flat rate, which is why your payslip rarely matches a simple percentage of salary.
The calculator starts from the £12,570 personal allowance, applies the basic rate of 20%, the higher rate of 40% and the additional rate of 45% to the appropriate bands, then adds National Insurance at 8% between the primary threshold and upper earnings limit and 2% above it.
It also models the personal allowance taper — the reason earnings between £100,000 and £125,140 face an effective marginal rate of around 60%, one of the least intuitive features of the UK system.
How the UK calculation works
Every UK taxpayer on the standard tax code starts with a personal allowance of £12,570 that is taxed at 0%. Income above that is taxed at 20% up to £50,270, at 40% up to £125,140, and at 45% beyond. Scotland operates its own bands, so Scottish taxpayers will see slightly different figures.
Above £100,000 the personal allowance is reduced by £1 for every £2 of income, disappearing entirely at £125,140. That withdrawal creates a band where each extra pound of salary is effectively taxed at about 60% once National Insurance is included — worth knowing before negotiating a raise or a bonus.
- Personal allowance of £12,570, tapered above £100,000.
- Basic rate 20%, higher rate 40%, additional rate 45%.
- Class 1 National Insurance at 8% between £12,570 and £50,270.
- National Insurance at 2% on earnings above £50,270.
- Figures assume the standard 1257L tax code and England, Wales or Northern Ireland rates.
- Student loan repayments, pension salary sacrifice and workplace benefits are not included.