UK Income Tax Calculator (England & NI)
Use this professional UK tax calculator to estimate your Income Tax, National Insurance, and Student Loan repayments for England and Northern Ireland. Get instant annual, monthly, or weekly take-home pay with transparent band-by-band breakdowns.
Calculator inputs
Results
Band breakdown
| Band | Taxed Amount | Rate | Tax |
|---|---|---|---|
| No data yet. | |||
Data Source and Methodology
- Income Tax rates and Personal Allowance (England & Northern Ireland) 2024/25 — GOV.UK: Income Tax rates and bands. Updated for 6 April 2024. Source: https://www.gov.uk/income-tax-rates
- National Insurance (Class 1, Employees) 2024/25 — GOV.UK: Rates and thresholds for employers and employees; main rate 8% from 6 April 2024, 2% above UEL. Source: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025
- Student Loan Repayments 2024/25 — GOV.UK: Repaying your student loan (Plan 1/2/4/5 at 9%, postgraduate loan at 6%). Source: https://www.gov.uk/repaying-your-student-loan/what-you-pay
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formulas Explained
Annual pension =
{
\begin{cases}
p \cdot G & \text{if Salary Sacrifice or Net Pay} \\
0 & \text{if None}
\end{cases}
}\\[6pt]
\text{Adjusted Income (AI)} =
\begin{cases}
G - pG & \text{if Salary Sacrifice} \\
G & \text{otherwise}
\end{cases}\\[6pt]
\text{Personal Allowance (PA)} = \max\left(0,\; 12{,}570 - \frac{\max(0,\; AI - 100{,}000)}{2}\right)\\[6pt]
\text{Taxable Income (TI)} =
\begin{cases}
\max(0,\; AI - PA - pG) & \text{if Net Pay} \\
\max(0,\; AI - PA) & \text{otherwise}
\end{cases}\\[6pt]
\text{Income Tax} =
0.20 \cdot \min(TI,\; 37{,}700) \;+\;
0.40 \cdot \min\!\big(\max(0,\; TI-37{,}700),\; 125{,}140 - PA - 37{,}700\big) \;+\;
0.45 \cdot \max\!\big(0,\; TI - (125{,}140 - PA)\big)\\[6pt]
\text{NI Earnings} =
\begin{cases}
G - pG & \text{if Salary Sacrifice} \\
G & \text{otherwise}
\end{cases}\\[6pt]
\text{National Insurance (NI)} =
0.08 \cdot \min\!\big(\max(0,\; N - 12{,}570),\; 50{,}270 - 12{,}570\big)
+ 0.02 \cdot \max(0,\; N - 50{,}270)\\[6pt]
\text{Student Loan (SL)} =
0.09 \cdot \max(0,\; B - T_\text{UG}) + 0.06 \cdot \max(0,\; B - 21{,}000)\\
\text{with } B =
\begin{cases}
G - pG & \text{if Salary Sacrifice} \\
G & \text{otherwise}
\end{cases}
Where G = gross salary, p = pension rate (as a decimal), N = NI earnings, and T_UG is the undergraduate plan threshold (Plan 1/2/4/5).
Glossary of Variables
- Gross salary (G): Annual pay before tax and deductions.
- Pension rate (p): Your contribution as a percentage of gross salary.
- Adjusted Income (AI): Income used for Personal Allowance tapering. Reduced by salary sacrifice contributions.
- Personal Allowance (PA): Tax-free amount (£12,570; tapered above £100,000).
- Taxable Income (TI): Income on which Income Tax is charged.
- NI earnings (N): Income subject to Class 1 employee National Insurance.
- Student Loan thresholds (T): Income level above which repayments start (varies by plan).
- Net take-home: Gross minus pension, Income Tax, NI, and student loans.
Worked Example
How It Works: A Step-by-Step Example
Inputs: Gross £60,000; Pension 5% via Salary Sacrifice; No student loan; Annual results; Tax year 2024/25.
- Adjusted Income: AI = £60,000 − 5% = £57,000. PA remains £12,570 (below £100,000 taper).
- Taxable Income: TI = £57,000 − £12,570 = £44,430.
- Income Tax:
- 20% on £37,700 = £7,540
- 40% on £6,730 = £2,692
- 45% = £0
- National Insurance (NI earnings = £57,000): 8% on £37,700 = £3,016; 2% on £6,730 ≈ £134.60; Total NI ≈ £3,150.60.
- Pension: 5% of £60,000 = £3,000.
- Net Take-Home: £60,000 − £3,000 − £10,232 − £3,150.60 ≈ £43,617.40.
Note: Monthly/weekly figures in this tool are pro-rated from annual amounts; actual payroll may vary due to period-based thresholds and rounding.
Frequently Asked Questions (FAQ)
Which regions does this calculator cover?
England and Northern Ireland. Scottish income tax differs and is not included here.
Which tax year is used?
2024/25 tax year (6 April 2024 to 5 April 2025). Rates: 20%, 40%, 45% bands; PA £12,570; NI main rate 8% up to £50,270, then 2%.
How do pension options affect results?
Salary Sacrifice reduces both taxable income and NI earnings. Net Pay reduces only taxable income. If you are unsure, check your payslip or ask your employer.
Do you support student loan repayments?
Yes. Plans 1/2/4/5 at 9% above their thresholds, plus optional Postgraduate Loan at 6% above £21,000.
Why do my results differ from payroll?
We use annual thresholds and clean rounding to give a clear picture. Payroll systems apply pay-period thresholds and statutory rounding, so small differences are normal.
Is my data stored?
No. All calculations run locally in your browser.