Tax Year 2025/26 · United Kingdom
UK Paycheck Tax Calculator 2025/26
Calculate your exact UK take-home pay after Income Tax and National Insurance. Covers England, Scotland, Wales and Northern Ireland with 2025/26 rates, Student Loan repayments, and pension salary sacrifice.
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By Region
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Every UK paycheck is subject to two main deductions: Income Tax and National Insurance (Class 1). Student Loan repayments and pension contributions may also apply depending on your situation.
Income Tax is calculated above your Personal Allowance of £12,570. In England, Wales, and Northern Ireland, the basic rate is 20% (up to £50,270), higher rate 40% (up to £125,140), and additional rate 45% above that. Scotland uses different rates set by the Scottish Parliament — from 19% (starter) to 48% (top rate).
National Insurance (Class 1 employee) is 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Unlike Income Tax, there is no personal allowance equivalent — NI starts at the Primary Threshold.
Pension contributions via salary sacrifice reduce both your Income Tax and National Insurance bill since they come off your gross salary before either is calculated.
Student Loan repayments are deducted after tax at 9% above the plan threshold (Plan 1: £24,990 · Plan 2: £27,295 · Plan 4 Scotland: £31,395) or 6% for postgraduate loans above £21,000.
2025/26 Income Tax Brackets — England, Wales & N. Ireland
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Personal Allowance tapers by £1 for every £2 of income over £100,000 (fully withdrawn at £125,140). Source: HMRC 2025/26.
2025/26 Income Tax Brackets — Scotland
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £14,876 | 19% |
| Basic Rate | £14,877 – £26,561 | 20% |
| Intermediate Rate | £26,562 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
Scotland sets its own income tax rates via the Scottish Parliament. Source: Revenue Scotland 2025/26.
National Insurance Rates 2025/26
| Earnings | Employee NI Rate |
|---|---|
| Up to £12,570 (Primary Threshold) | 0% |
| £12,571 – £50,270 (Upper Earnings Limit) | 8% |
| Above £50,270 | 2% |
Employer NI (15% above the secondary threshold) is not included — this shows employee deductions only. Source: HMRC.