UK tax breakdown and deduction rates
The calculator separates estimated Income Tax, employee National Insurance, a selected student loan and salary-sacrifice pension contributions. It covers employment income in England, Wales and Northern Ireland; other income and Scottish tax need their relevant tools.
Ready to Calculate
Enter your gross income and click "Calculate" to see your take-home pay breakdown.
Marginal and effective rates answer different questions
A marginal rate applies to the next pound or slice of income. An effective rate divides deductions by the total income. Moving into a higher band does not tax all earlier earnings at that higher rate.
For example, the standard employment marginal Income Tax plus NI rate on a salary around £55,000 is 42%, before any student loan, pension or benefit-charge effects. A bonus paid in one pay period can have different NI timing.
Understand the displayed deduction percentage
If you select a student loan or pension, the calculator’s total-deductions percentage includes those items as well as Income Tax and NI. Pension saving and loan repayment are not the same thing as tax revenue.
Keep the same assumptions when comparing salaries. The Personal Allowance taper above £100,000 and the applicable deduction thresholds can change the marginal result.
Public spending is a separate question
This calculator does not allocate your individual tax payment to public services. National spending figures require a dated Treasury dataset and a clearly defined measure.
Use the output to understand estimated pay deductions. Check your payslip or HMRC record for the actual amount paid.
Sources and next steps
Reviewed 22 October 2026 by the AfterTaxUK Editorial Team. Check the applicable year and circumstances before relying on an estimate.
Frequently Asked Questions
Clear answers based on official HMRC rules and statutory guidance.
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Visit Blog HubAnnual employment estimate
Use the stated tax code and gross pay to compare employment deductions in England, Wales and Northern Ireland. Monthly, weekly and daily figures divide an annual result; they do not reconstruct cumulative payroll.
The main pension input models salary sacrifice. Irregular pay, benefits in kind, multiple employments and a different pension method can change a real payslip. Use the Scottish tool for Scottish employment income.
Reproducible worked example
At £35,000, Income Tax plus employee NI totals £6,280.40, an average 17.9% of gross. This average differs from the 28% marginal Income Tax-plus-NI deduction on the next pound in this band.
2026/27, England/Wales/Northern Ireland, standard 1257L, no other income, no student loan or pension unless explicitly selected in the example. Figures use the same annual engine as the calculator.
Check the rules for your circumstances
Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.