Calculate your net salary after tax, NI, student loan, and pension
Your total annual salary before any deductions
Reduces gross pay before tax & NI
Income tax in the UK is collected by HMRC and applies to most forms of income, including employment income, self-employment profits, and some state benefits. The tax system uses a progressive structure, meaning the more you earn, the higher the rate of tax you pay on additional income.
For the 2025/26 tax year, the key income tax bands for England, Wales, and Northern Ireland are:
An important detail is the personal allowance taper: for every £2 you earn above £100,000, your personal allowance is reduced by £1. This means that between £100,000 and £125,140, you effectively pay a marginal rate of 60% (40% tax plus the loss of the personal allowance). This is one of the quirks of the UK tax system that catches many people out.
Note for Scottish taxpayers: Scotland has its own income tax rates and bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%) which differ from the rest of the UK. This calculator currently uses England, Wales, and Northern Ireland rates. Scottish taxpayers should check HMRC's Scottish income tax page for accurate figures.
National Insurance (NI) is a separate tax on earnings that funds the state pension and other benefits. As an employee, you pay Class 1 National Insurance contributions on your earnings above the Primary Threshold.
For 2025/26, the employee NI rates are:
Your employer also pays NI on your earnings (at 15% above £5,000 for 2025/26), but this doesn't come out of your pay and isn't shown in our calculator. If you opt for salary sacrifice pension contributions, these reduce your earnings before NI is calculated, potentially saving you money.
If you have a student loan, repayments are collected through the tax system once your income exceeds the relevant threshold. The repayment rate is 9% of income above the threshold. The thresholds for 2025/26 are:
Student loan repayments are separate from income tax and NI, and they don't reduce your taxable income. If you have both a Plan 1 and Plan 2 loan, you may make repayments on both simultaneously.
Many employers offer workplace pension schemes, and auto-enrolment means most employees are automatically enrolled. The minimum contribution levels are 5% from the employee and 3% from the employer (8% total).
Salary sacrifice is an arrangement where you agree to reduce your gross salary in exchange for pension contributions. This can be tax-efficient because the sacrifice happens before income tax and NI are calculated, meaning you pay less tax and NI overall. However, it also reduces your official gross salary, which could affect things like mortgage applications or statutory pay calculations.
Enter your annual gross salary, select any applicable student loan plan, and set your pension contribution percentage. If your employer uses salary sacrifice for pension contributions, tick the salary sacrifice box. Click "Calculate" to see a full breakdown of your annual, monthly, and weekly take-home pay.
Understanding your take-home pay is essential when budgeting for major purchases like a home. Use our mortgage calculator to see what you can afford based on your net income, and check your stamp duty liability to understand the full cost of buying a property.
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