UK Tax Calculator (England & Northern Ireland)
Estimate your 2024/25 UK income tax, National Insurance, and take‑home pay in seconds. Supports salary, bonuses, pension contributions, and the personal allowance taper.
Include salary and regular taxable income before deductions.
Gross contributions that receive tax relief (e.g. relief at source).
Used for National Insurance thresholds (under/over State Pension age).
Results
Take‑home pay
£0
£0 per year
Total tax & NI
£0
Effective rate: 0%
Total gross income
£0
Taxable income: £0
Income tax breakdown
National Insurance & student loan
Annual vs monthly vs weekly
| Period | Gross | Tax | NI | Net |
|---|
How the UK tax calculator works
This UK tax calculator estimates your income tax and employee National Insurance contributions (NICs) for the 2024/25 tax year if you are resident in England or Northern Ireland. It uses the standard personal allowance and main income tax bands.
1. Income and deductions
The calculator starts from your total annual income:
- Annual gross income – your salary and regular taxable pay.
- Bonus & other taxable income – bonuses, commissions, and other PAYE income.
- Pension contributions – gross employee pension contributions that qualify for tax relief.
For simplicity, the tool assumes your pension contributions reduce your adjusted net income for the personal allowance taper and are made under a relief‑at‑source or net pay arrangement.
2. Personal allowance and taper
The standard personal allowance for 2024/25 is:
Personal allowance (PA) = £12,570 (if income ≤ £100,000)
If adjusted net income > £100,000:
PA is reduced by £1 for every £2 above £100,000.
PA cannot be less than £0 and is fully removed once income reaches £125,140.
3. Income tax bands (England & NI, 2024/25)
After subtracting the personal allowance, the remaining taxable income is taxed in bands:
| Band | Taxable income range | Rate |
|---|---|---|
| Basic rate | £0 – £37,700 | 20% |
| Higher rate | £37,701 – £125,140 | 40% |
| Additional rate | > £125,140 | 45% |
4. National Insurance (Class 1 employee NICs)
For employees under State Pension age, Class 1 NICs are calculated on employment income only. The calculator uses the annualised thresholds for 2024/25 (rounded for clarity):
- Primary threshold – below this, no employee NIC is due.
- Main rate band – between the primary threshold and upper earnings limit.
- Upper earnings limit – income above this is charged at a lower NIC rate.
Exact NIC thresholds and rates can change mid‑year; this tool uses a smoothed annual approximation for educational purposes.
5. Student loan repayments
If you have a UK student loan, repayments are typically a percentage of income above a plan‑specific threshold. This calculator supports:
- Plan 1
- Plan 2
- Plan 4 (Scotland)
- Postgraduate loan (PGL)
Repayment is estimated as 9% (or
6% for PGL) of income above the relevant threshold.
It does not model interest accrual or write‑off rules.
6. Effective tax rate and take‑home pay
Once income tax, NICs, and student loan repayments are calculated, the calculator shows:
- Total deductions – tax + NICs + student loan.
- Net (take‑home) pay – gross income minus total deductions.
- Effective tax rate – total deductions divided by gross income.
- Breakdowns per year, month, and week.
Limitations and assumptions
- Assumes you are tax resident in the UK and taxed under standard PAYE rules.
- Does not handle marriage allowance transfers, blind person’s allowance, or other special reliefs.
- Does not model benefits in kind, dividend income, savings allowances, or capital gains.
- NICs are approximated on an annual basis; real PAYE calculations are done per pay period.
- Student loan thresholds and rates are simplified and may not reflect mid‑year changes.
Always check your actual position using your Personal Tax Account on GOV.UK or speak to a qualified tax adviser before making financial decisions.
FAQ
Is this UK tax calculator accurate?
The calculator uses the official 2024/25 tax bands and personal allowance rules for England and Northern Ireland. For straightforward employment income it will usually be close to your real PAYE deductions, but it is still an estimate.
Can I use this for self‑employed income?
You can use it to get a rough idea of income tax on your profits, but it does not calculate Class 2 or Class 4 NICs, nor does it handle business expenses or Making Tax Digital reporting. For self‑employment, use a dedicated self‑assessment tool.
How do pension contributions affect my tax?
Pension contributions can reduce your taxable income and may help you keep some or all of your personal allowance if your income is above £100,000. This calculator treats the amount you enter as gross contributions that reduce your adjusted net income.
What if I live in Scotland or Wales?
Scotland has its own income tax bands and rates, and Wales has powers to vary rates. This tool is for England and Northern Ireland only. Use a calculator that explicitly supports your nation’s tax rules.