How this works
This calculator estimates UK take-home pay after Income Tax and National Insurance for the 2024/25 tax year (6 April 2024 – 5 April 2025), under the rUK rates that apply in England, Wales and Northern Ireland. It applies the £12,570 personal allowance, then walks the 20 % basic, 40 % higher and 45 % additional bands, and overlays employee Class 1 NI at 8 % between £12,570 – £50,270 and 2 % above. Income above £100,000 triggers the personal-allowance taper, removing £1 of allowance for every £2 of income up to £125,140 (the source of the infamous 60 % effective marginal band). Scotland uses different bands (starter, basic, intermediate, higher, top, advanced) and isn't modelled here — for Scottish residents, the headline UK figure will be off. Excludes student-loan repayments, pension contributions and any non-standard tax code.
The formula
Bands and allowance are the 2024/25 rUK figures from HMRC (rates frozen until 2027/28 at time of writing). The basic-rate limit is fixed at £37,700 above whatever allowance applies — that's why higher-rate starts at £50,270 only when the full allowance is intact. Excludes employer NI (currently 13.8 % on the employer side, not your problem), pension salary sacrifice, dividend tax, capital gains, marriage allowance, blind person's allowance and any benefits in kind reported via your tax code.
Example calculation
- Gross salary £35,000 in England, full personal allowance, NI included.
- Income tax = (35,000 − 12,570) × 20 % = £22,430 × 20 % = £4,486.
- NI = (35,000 − 12,570) × 8 % = £1,794. Total deductions £6,280 → take-home ≈ £28,720 (~£2,393/month).
Frequently asked questions
Why is the personal allowance lower than expected on £110k?
The personal allowance tapers down by £1 for every £2 of income above £100,000. At £110k that's £5,000 of allowance lost, so you effectively get £7,570 instead of £12,570 — and the £5,000 of "new" taxable income gets hit at 40 %, on top of losing 20 % shelter on the lost allowance. Combined marginal rate in that £100k – £125,140 band is 60 % (or 62 % including NI).
Does this work for Scotland?
No. Scotland sets its own income-tax bands and has six of them (starter 19 %, basic 20 %, intermediate 21 %, higher 42 %, advanced 45 % and top 48 % as of 2024/25). NI is reserved to Westminster so the 8 / 2 % bands are the same. If you're a Scottish taxpayer, use the dedicated Scotland Income Tax Calculator (linked from the country switcher below) instead — the rUK figure on this page will be roughly right at low incomes but progressively wrong above £43k, where Scotland's 42 % kicks in versus rUK's 40 % at £50,270.
What about student loan repayments and pension contributions?
Not modelled. Student loan Plan 2 takes 9 % above £27,295, Plan 5 takes 9 % above £25,000, postgrad Plan 3 takes 6 % above £21,000 — they're effectively additional income tax bands once you cross the threshold. Workplace pension via salary sacrifice reduces your taxable salary at source, which the calculator doesn't model — subtract the contribution from gross before entering. Non-salary-sacrifice pensions get tax relief via your tax code, which is harder to fold into a generic estimator.