Skip to content

UK Tax Calculator · 2025/26 + 2026/27

How much do you
actually take home?

PAYE income tax, Class 1 NI, and student loan repayments — calculated entirely in your browser. No data leaves the tab.

In this section

Your inputs

Your take-home

Annual

£34,299.60

Monthly: £2,858.30

Marginal rate at this salary: 28.0%


Breakdown

Gross salary
£45,000
Less: pension (salary sacrifice)
− £2,250
Taxable gross
£42,750
Personal allowance
− £12,570
Taxable income
£30,180
Income tax — basic 20%
− £6,036.00
Total income tax
− £6,036.00
NI Class 1 — main 8%
− £2,414.40
Total NI
− £2,414.40
Total deductions
− £10,700.40
Take-home
£34,299.60

v1 scope: England, Wales, and Northern Ireland income tax bands. Scottish-rate income tax (6 bands) not yet supported. Dividends, self-employed Class 2/4 NI, and Marriage Allowance also not yet covered. All figures rounded.

How the numbers work

Three deductions, layered.

Income tax is charged on taxable income — your gross salary, minus your pension contribution, minus your personal allowance. The personal allowance is £12,570 unless you earn over £100,000 (then it tapers by £1 for every £2 above), reaching zero at £125,140. Basic rate is 20% on the first £37,700 of taxable income, higher rate is 40% on the next slice, additional rate is 45% on anything above £125,140. These thresholds are frozen until April 2028 per HMRC — both 2025/26 and 2026/27 use the same numbers.

Class 1 National Insurance is charged on your gross salary (after salary-sacrifice pension). 8% between £12,570 and £50,270, then 2% above. The Primary Threshold and Upper Earnings Limit are aligned to the income tax personal allowance and basic-rate band respectively.

Student loan repayments are charged on your gross salary, at 9% above your plan's threshold (or 6% for Postgraduate Loan). Plan 5 — for courses starting on or after 1 August 2023 — has a £25,000 threshold. Plan 4 is for Scottish residents.

The marginal rate shown above is the % of every extra pound you earn that disappears to tax + NI + student loan — useful for deciding whether a bonus or salary bump is worth it. If you're in the £100,000-£125,140 band, the effective income-tax marginal rate is 60% (40% tax + 20% personal-allowance withdrawal).

FAQ

UK tax calculator — common questions

Which UK tax years does the calculator support?
The 2025/26 tax year (6 April 2025 to 5 April 2026) and the 2026/27 tax year (6 April 2026 to 5 April 2027). Both use the same bands — the personal allowance is frozen at £12,570 and the higher-rate threshold at £50,270 through to April 2028 per HMRC.
How is the personal allowance reduced for high earners?
The personal allowance is reduced by £1 for every £2 of adjusted net income above £100,000. It reaches zero at £125,140. The calculator applies the taper automatically.
Which student loan plans does the calculator cover?
Plan 1 (threshold £26,900), Plan 2 (£29,385), Plan 4 — Scottish (£33,795), Plan 5 — courses starting on or after 1 August 2023 (£25,000), and Postgraduate Loan (£21,000). Repayment rates are 9% for Plans 1, 2, 4, 5 and 6% for the Postgraduate Loan.
Does the calculator support Scottish income tax bands?
Not yet. This v1 covers England, Wales, and Northern Ireland income tax bands. Scottish-rate income tax (which has six different bands) will be added in a future update. Plan 4 student loan threshold (Scottish) is supported.
Does payslipmaker.uk store my salary inputs?
No. All calculations happen entirely in your browser via JavaScript. Your salary, tax code, and student loan details are never transmitted to our servers, logged, or stored. See our /compliance page for the UK GDPR + EU GDPR architectural posture.