UK Income Tax Calculator
See how much Income Tax and National Insurance you pay on your salary, broken down band by band for the 2025/26 tax year.
Uses rates for England, Wales & Northern Ireland. Scottish bands differ.
Take-home (after tax & NI)
£45,357
24.4% of gross taken in tax & NI
- Personal Allowance (tax-free)
- £12,570
- Basic rate (20%) on £37,700
- − £7,540
- Higher rate (40%) on £9,730
- − £3,892
- Total Income Tax
- − £11,432
- National Insurance
- − £3,211
- Take-home pay
- £45,357
How is UK Income Tax worked out?
Income Tax in England, Wales and Northern Ireland is charged in bands. You pay nothing on income within your Personal Allowance (£12,570 for 2025/26), then 20% on income up to £50,270, 40% up to £125,140, and 45% above that. Only the part of your income that falls in each band is taxed at that band's rate.
This calculator shows the tax due in each band separately, so you can see exactly where your money goes. It also adds employee National Insurance, which is charged at 8% between £12,570 and £50,270 and 2% above.
The Personal Allowance and the £100,000 trap
Everyone starts with a tax-free Personal Allowance. Once you earn more than £100,000, that allowance is reduced by £1 for every £2 you earn, disappearing completely at £125,140. This creates an effective 60% tax rate on income between £100,000 and £125,140, sometimes called the "60% tax trap".
The calculator applies this taper automatically, so higher earners see an accurate figure.
Worked example
On a £60,000 salary you pay 20% on the £37,700 of basic-rate income (£7,540) and 40% on the £9,730 above £50,270 (£3,892), giving £11,432 of Income Tax.
Employee National Insurance adds about £3,211, so total deductions are around £14,643, leaving roughly £45,357 before pension or student loan.
Please note: Estimates use 2025/26 rates for England, Wales and Northern Ireland and employee National Insurance only. Not financial or tax advice.
Frequently asked questions
Does this include National Insurance?
Yes. It shows Income Tax broken down by band plus employee National Insurance, so you see the full deduction from your salary.
Is it accurate for Scotland?
Scotland sets its own Income Tax bands, so figures for Scottish taxpayers will differ. National Insurance is the same across the UK.
What about pension and student loan?
This tool focuses on tax and NI. For a full take-home figure including pension and student loan, use the salary calculator.
What is the 60% tax trap?
Between £100,000 and £125,140 your Personal Allowance is withdrawn, so each extra pound is taxed at 40% and also removes 50p of allowance, giving an effective 60% rate.
Are these figures exact?
They are close estimates using standard rates. Your tax code, benefits and other income can change the real amount, so treat the result as guidance, not advice.
Figures last reviewed on 13 August 2025.
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