⚠️ This calculator uses 2025/26 HMRC tax rates and thresholds. Results are estimates only — your actual pay may differ based on your specific tax code, employer pension scheme, and other factors. Consult a tax adviser for personalised guidance.
How UK take-home pay is calculated
Your gross salary is reduced by income tax, National Insurance contributions, pension contributions, and student loan repayments. The personal allowance (£12,570 for 2025/26) means you pay no income tax on the first portion of your earnings.
Income tax 2025/26
The personal allowance is £12,570. Above that, you pay 20% basic rate up to £50,270, 40% higher rate up to £125,140, and 45% additional rate above £125,140. Scottish taxpayers have different rates — use the S1257L tax code option above.
National Insurance (NI)
For most employees (Category A), NI is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Employees under 21 (Category M) pay 0% up to £50,270. Those at state pension age pay no NI.
Pension contributions
Auto-enrolment requires a minimum 5% employee contribution (with at least 3% from your employer) on qualifying earnings between £6,240 and £50,270. Pension contributions are deducted before tax, reducing your taxable income.
Student loan repayments
Plan 1: 9% on income above £24,990. Plan 2: 9% on income above £27,295. Plan 4 (Scotland): 9% on income above £31,395. Plan 5 (new loans from 2023): 9% on income above £25,000. Repayments are taken after tax and NI.
Frequently asked questions
What is the personal allowance for 2025/26?
The personal allowance remains £12,570 for 2025/26. This is the amount you can earn before paying any income tax. It has been frozen at this level since 2021 and is set to remain frozen until 2028, which means fiscal drag pulls more earners into higher tax bands each year.
How do I know which student loan plan I'm on?
Plan 1 covers loans taken out before September 2012 in England and Wales, or before 2007 in Scotland and Northern Ireland. Plan 2 covers English and Welsh loans from September 2012 to July 2023. Plan 4 is for Scottish loans from 2007 onwards. Plan 5 covers new loans from August 2023.
What does my tax code mean?
1257L is the standard tax code for most employees with one job and no unusual circumstances — the number represents your personal allowance (£12,570) divided by 10. BR means all income is taxed at basic rate. An S prefix means Scottish rates apply. If you think your code is wrong, contact HMRC.
How much take-home pay will I get on a £50,000 salary?
On a £50,000 salary with a standard 1257L tax code and 5% pension, you'd take home approximately £2,850–£2,950 per month after income tax, NI, and pension. Use the calculator above for a precise figure based on your specific situation.