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Income Tax + NIC combined
2025 and 2026 supported
Salary sacrifice included
England, Wales, NI only
2027 preview only
Home›Calculators›Tax and Legal›UK Income Tax Calculator

UK Income Tax Calculator
2025, 2026 and 2027 Preview

Estimate annual take-home pay in England, Wales, and Northern Ireland with Income Tax, employee National Insurance, and salary sacrifice support. See exactly how much of your gross salary you keep.

Tax Year
🇬🇧
Your UK Take-Home Estimate
Salary Inputs
£
Enter gross salary before tax and National Insurance.
pay
Monthly input is annualised before calculation.
UK
Scotland uses different income tax bands and is not included in this version.
£
Reduces salary before Income Tax and employee NIC.
£
Additional pre-tax deductions before the allowance and NIC engine.
loan
Student loan repayment is not modelled in this v1 release.
Structural Inputs
opt
Displayed structurally only in this version.
opt
Not fully modelled in v1.
opt
Not fully modelled in v1.
2027 preview only. These figures use 2026 placeholder thresholds and are not filing-ready.
This calculator estimates UK Income Tax and employee National Insurance for England, Wales, and Northern Ireland only. It does not include Scotland.
Estimated Annual Take-Home Pay
—
after Income Tax and employee National Insurance
Total annual deductions
—
—
Gross Salary
—
annualised
Income Tax
—
annual
National Insurance
—
employee Class 1
Net Annual Income
—
after deductions
Net Monthly Income
—
annual net / 12
Marginal Tax Rate
—
income tax + NIC at margin
Annual Breakdown
2025 vs 2026 Comparison
2025 total deductions—
2026 total deductions—
Difference—
With vs Without Pension Sacrifice
No pension sacrifice—
With pension sacrifice—
Tax saved—
Tax vs NI Split
Income Tax share—
NIC share—
Total deductions—
Allowance Position
Personal Allowance used—
Allowance tapered away—
Adjusted gross—
Gross Salary vs Take-Home Pay
Take-home pay
Total deductions
5-Year Salary Projection (3% annual growth)
YearGrossIncome TaxNICTotal DeductionsNet Income
Important: This calculator estimates UK Income Tax and employee National Insurance for England, Wales, and Northern Ireland using annualised assumptions. It does not replace payslip software, employer payroll, or professional tax advice. Scotland is not included in this version. 2027 outputs are preview only and not filing-ready.
✦ Cal, AI Explanation
Cal is reviewing your UK take-home scenario...
💬 Ask Cal about your UK take-home pay
Cal
Your UK estimate is ready. Ask me about the personal allowance, National Insurance, salary sacrifice, or the £100,000 taper.

🇬🇧 UK Key Anchors

Personal Allowance: £12,570.00
Basic rate band: £37,700.00
Additional rate starts: above £125,140.00
NIC main rate: 8%
NIC additional rate: 2%
Scope: Scotland is not included in this version

Related Calculators

Salary After Tax→ Germany Income Tax→ France Income Tax→ Netherlands Income Tax→ Retirement Savings→

Related Guides

How UK Income Tax Works→ National Insurance Explained→ Salary Sacrifice Guide→

How UK Income Tax Works

For England, Wales, and Northern Ireland, UK Income Tax uses a personal allowance and then taxes slices of taxable income at 20%, 40%, and 45%. This is a slice-based system, not a single flat rate on the whole salary. The personal allowance reduces the salary amount exposed to tax, but it tapers away above £100,000.00.

Adjusted gross = gross salary minus pension sacrifice minus other pre-tax deductions
Personal Allowance = up to £12,570.00, tapered above £100,000.00
Taxable income = adjusted gross minus Personal Allowance
Income Tax = 20% band + 40% band + 45% band
NIC = 0% up to threshold, then 8%, then 2%
Net income = adjusted gross minus Income Tax minus employee NIC
This page estimates annual take-home pay using annualised assumptions.

How National Insurance Works

National Insurance is separate from Income Tax. Employee Class 1 NIC starts only above the primary threshold. In this calculator, the main employee rate is 8% from £12,570.00 to £50,270.00, and 2% above that upper earnings limit. This means someone can pay both Income Tax and NIC at the same time, but the bands are not identical.

The £100,000 Allowance Taper Explained

Once adjusted gross income goes above £100,000.00, the personal allowance is withdrawn at a rate of £1 for every £2 above the threshold. By £125,140.00, the allowance is fully gone. This creates a particularly harsh zone because the taxpayer loses allowance while also paying higher-rate tax on the extra income.

Salary Sacrifice and Pensions

Salary sacrifice reduces the salary that gets exposed to Income Tax and employee National Insurance. That can improve tax efficiency, although the visible take-home pay may still be lower because pension contributions are being diverted into long-term savings. This calculator shows the tax saving side by side so the user can see the trade-off.

2025 vs 2026 Threshold Table

YearPersonal AllowanceBasic Rate BandNIC Primary ThresholdNotes
2025£12,570.00£37,700.00£12,570.00England, Wales and Northern Ireland structure
2026£12,570.00£37,700.00£12,570.00same v1 thresholds as 2025 for this engine
2027 previewpreview onlypreview onlypreview onlyplaceholder based on 2026 values

Frequently Asked Questions

Is National Insurance the same as Income Tax?+
No. Income Tax and employee National Insurance are separate deductions with different thresholds and rates. A salary can be exposed to one, the other, or both depending on its level.
Why does tax jump around £100,000.00?+
Because the personal allowance starts to taper away above £100,000.00. That means part of the additional income is taxed more harshly because the taxpayer is also losing tax-free allowance.
What is salary sacrifice?+
Salary sacrifice is an arrangement where part of the gross salary is given up before tax and NIC, often into a pension. It can reduce Income Tax and employee National Insurance, although take-home pay can still be lower because money is being redirected elsewhere.
Why is Scotland not included?+
Scotland uses a different income tax band structure. This version focuses on England, Wales, and Northern Ireland so the engine stays accurate and structurally clean for the shared UK non-Scottish system.
Why might monthly payslips differ from this annual estimate?+
Because payroll systems apply tax codes, monthly timing, employer software rules, and sometimes benefits or adjustments that are not fully replicated here. This page is an annual estimate based on annualised salary inputs.