Use this salary calculator UK page as a monthly-first take-home pay calculator UK check. Enter gross salary, then model region, student loan, pension and tax code assumptions with a full band-by-band breakdown.
Reviewed by AfterTaxSalary Editorial · Methodology and assumptions
For offer decisions, keep assumptions fixed and compare nearby salaries so the monthly net difference is meaningful.
Adjust inputs below — results update instantly.
| Item | Annual | Monthly |
|---|---|---|
| Gross salary | £35,000.00 | £2,916.67 |
| Income Tax | £4,486.00 | £373.83 |
| National Insurance | £1,794.40 | £149.53 |
| Student Loan | £0.00 | £0.00 |
| Pension | £0.00 | £0.00 |
| Take-home | £28,719.60 | £2,393.30 |
| Band | Rate | Taxable amount | Tax paid |
|---|---|---|---|
| Basic rate | 20% | £22,430.00 | £4,486.00 |
| Higher rate | 40% | £0.00 | £0.00 |
| Additional rate | 45% | £0.00 | £0.00 |
Use this UK take-home calculator in three quick steps to get a reliable monthly-first estimate.
Enter annual gross pay and choose the correct nation. Scotland uses different income tax bands, so region choice matters.
Set student loan, pension and tax code assumptions to match your payslip. Leave defaults if you want a quick planning estimate.
Use the share link, compare page and salary band pages to check nearby offers or salary increases before accepting a role.
It uses HMRC-confirmed rates and thresholds for 2025/26 and matches payroll for most straightforward PAYE situations. Results will differ if your tax code is not 1257L, you have employer benefits in kind, multiple income sources, or prior-year adjustments in your code.
The most common reasons are a non-standard tax code, salary sacrifice pension treatment (which reduces NI as well as tax), student loan plan mismatch, bonuses paid that month, or cumulative tax adjustments from earlier in the year.
Yes, significantly above around £27,000. Scotland uses its own income tax bands set by Holyrood. Scottish taxpayers pay more income tax than equivalent earners in England, Wales and Northern Ireland at most salaries above that level. NI is the same across the UK.
Key thresholds for the current tax year — useful when reading your breakdown or comparing scenarios.
| Band | Rate | On earnings |
|---|---|---|
| Personal Allowance | 0% | £0–£12,570 |
| Basic rate | 20% | £12,571–£50,270 |
| Higher rate | 40% | £50,271–£125,140 |
| Additional rate | 45% | above £125,140 |
Personal Allowance tapers by £1 for every £2 above £100,000. It reaches zero at £125,140 — producing an effective 60% marginal rate across that range.
| Band | Rate | On earnings |
|---|---|---|
| Personal Allowance | 0% | £0–£12,570 |
| Starter rate | 19% | £12,571–£15,397 |
| Basic rate | 20% | £15,398–£27,491 |
| Intermediate rate | 21% | £27,492–£43,662 |
| Higher rate | 42% | £43,663–£75,000 |
| Advanced rate | 45% | £75,001–£125,140 |
| Top rate | 48% | above £125,140 |
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571–£50,270 | 8% |
| Above £50,270 | 2% |
NI is UK-wide — region selection does not change NI. Category A covers most employees. Under-21s use Category M (0% on main rate band); apprentices under 25 use Category H.
| Plan | Threshold | Rate above |
|---|---|---|
| Plan 1 | £24,990 | 9% |
| Plan 2 | £27,295 | 9% |
| Plan 4 (Scotland) | £31,395 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
Postgraduate repayments run alongside any undergraduate plan — both are deducted separately. Use the plan selector above to include the right deduction in your result.
Source: HMRC income tax rates · NI rates and letters · Student loan repayments
It uses HMRC-confirmed rates and thresholds for 2025/26 and produces results that match payroll for most straightforward PAYE situations — standard tax code, single employer, no in-year adjustments. Results will differ if your tax code is not 1257L, you have multiple income sources, employer benefits in kind such as a company car, or if your employer has made cumulative corrections earlier in the year. For offer comparisons, keep all settings fixed and only change the salary — the difference between two runs will be accurate even if the absolute figures differ from your payslip.
The most common reasons are: a non-standard tax code (anything other than 1257L), salary sacrifice pension treatment (which reduces NI as well as income tax, unlike a standard pension deduction), the wrong student loan plan selected, bonuses or overtime paid in that particular month, or cumulative tax adjustments made by your employer to correct earlier months. Check your most recent payslip for your actual tax code and plan number, then enter those into the advanced options to close the gap.
Yes, and the difference grows with salary. Scotland sets its own income tax bands through the Scottish Parliament — there are currently seven rates compared with three in the rest of the UK. For most salaries above around £27,000, Scottish taxpayers pay more income tax than equivalent earners in England, Wales and Northern Ireland. At £50,000, for example, the difference runs to several hundred pounds a year. National Insurance is the same across the whole of the UK and does not change when you select a region.
Salary sacrifice is an arrangement where you give up part of your gross pay in exchange for a non-cash benefit — most commonly a pension contribution. Because the deduction happens before your NIable pay is calculated, you save National Insurance on the amount sacrificed as well as income tax. A standard pension deduction reduces take-home pay but does not reduce NI. At 8% NI on the main band, a 5% salary sacrifice contribution saves roughly 8p in NI for every £1 put in, on top of the income tax saving. Tick the salary sacrifice box in this calculator to model the difference for your salary.
Plan 1 covers borrowers who started their undergraduate course before September 2012 in England or Wales, or any Scottish or Northern Irish borrower who took out a loan before 2006. Plan 2 covers English and Welsh borrowers who started from September 2012 through to July 2023. Plan 4 covers Scottish borrowers who started from 2006 onwards. Plan 5 is the newest plan, covering English and Welsh borrowers who started from August 2023. The Postgraduate Loan (PGL) is a separate plan that runs alongside your undergraduate plan — if you have both, both deductions appear on your payslip. Check your Student Loans Company account or a recent payslip if you are unsure which plan applies.
When gross income passes £100,000, the Personal Allowance — worth £12,570 of tax-free income — begins to taper away at £1 for every £2 earned above that threshold. It disappears entirely at £125,140. Across that £25,140 range, every extra pound of income is taxed at the 40% higher rate plus an additional effective 20% from the lost allowance, giving a marginal rate of 60%. This is one of the reasons salary sacrifice into a pension is popular for earners in that band: reducing gross income below £100,000 restores the full allowance. This calculator shows the effective marginal rate in the assumptions box so you can see whether this applies to you.
This calculator estimates employee take-home pay from gross salary using PAYE-style income tax, National Insurance, student loan repayments and pension deductions. Region selection changes income tax rules for Scotland versus the rest of the UK, while NI remains largely UK-wide for most employees. The output is designed for planning and comparison, not as a substitute for payroll software or payslips.
To improve accuracy, match the assumptions to your real situation: tax code, NI category, student loan plan and pension contribution. If you are comparing job offers, keep all settings identical and only change the salary amount. That makes the “difference” meaningful and avoids comparing two different payroll assumptions by accident.
Use this calculator for structured salary planning. For exact payroll outputs, confirm with your employer payslip and current HMRC guidance.
Save this scenario as a PDF with annual and monthly net pay plus tax, NI, student loan and pension lines.
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