UK Salary Tax Calculator 2025/26 - How Take‑Home Pay Is Worked Out

Updated for the 2025/26 tax year.

What affects your take‑home pay?

• Income Tax bands: different in England/Wales/NI (rUK) vs Scotland.
• National Insurance (NI): employee NI at the main and upper rates.
• Student loans: Plan 1/2/4/5 at 9% above thresholds; PGL at 6% above £21k.
• Pension salary‑sacrifice: lowers your taxable and NI‑able pay.
• HICBC: High Income Child Benefit Charge if adjusted net income crosses the taper.

2025/26 tax bands at a glance

rUK (England/Wales/Northern Ireland)

• Personal Allowance: £12,570 (tapered £100k→£125,140).
• 20% basic rate up to £37,700 taxable; 40% to £125,140; 45% above.

Scotland

• Personal Allowance: £12,570 (tapered as above).
• Bands after PA (cumulative): 19% £2,827 → 20% £12,094 → 21% £16,171 → 42% £31,338 → 45% £50,140 → 48% Top.

National Insurance (employee)

• Primary Threshold: £12,570; Upper Earnings Limit: £50,270.
• Main rate 8% between thresholds; 2% above UEL.

Student loans

• Plan 1/2/4/5: 9% of earnings above plan threshold.
• Postgraduate Loan (PGL): 6% of earnings above £21,000.
• You can repay UG (Plan) and PGL at the same time.

HICBC (Child Benefit charge)

• Taper from £60k to £80k adjusted net income.
• Weekly Child Benefit (2025/26): first child £25.60; each additional child £16.95.

Worked example: £50,000 salary (rUK), 5% pension, Plan 2, no PGL, no HICBC

1. Salary sacrifice pension: 5% × £50,000 = £2,500.
2. Adjusted income for tax/NI/loans: £47,500.
3. Taxable after PA (£12,570): £34,930 → Income Tax at bands.
4. NI at 8% up to UEL, then 2%.
5. Plan 2 loan: 9% above threshold.

Use the live calculator to see the exact figures:

Calculate my 2025/26 take‑home

Why use TakeHomeGuru?

• Supports rUK/Scotland tax bands, UG + PGL loans, salary‑sacrifice, and HICBC.
• Fast, client‑side, readable results (with dark mode).