This page shows the real take-home pay on a £40,000 salary for the 2025/26 tax year, after Income Tax and employee National Insurance. The calculator above is pre-filled with £40,000 — change it to your own figure or switch to Scotland.
£40,000 after tax — England, Wales & Northern Ireland
| Per year | Per month | Per week | |
|---|---|---|---|
| Gross salary | £40,000 | £3,333 | £769 |
| Income Tax | −£5,486 | −£457 | −£106 |
| National Insurance | −£2,194 | −£183 | −£42 |
| Take-home (net) | £32,320 | £2,693 | £622 |
You keep 80.8% of your gross pay; the effective Income-Tax-plus-NI rate is 19.2%.
The full £12,570 personal allowance applies, so the first £12,570 is tax-free.
Income Tax band breakdown at £40,000
| Tax band | Rate | Tax on this band |
|---|---|---|
| Basic rate | 20% | £5,486 |
National Insurance at £40,000
£27,430 taxed at 8% = £2,194. Total employee National Insurance: £2,194.
£40,000 after tax — Scotland
Scotland sets its own Income Tax rates and bands. National Insurance (£2,194) and the personal allowance are the same as the rest of the UK.
| Per year | Per month | |
|---|---|---|
| Income Tax (Scotland) | −£5,583 | −£465 |
| National Insurance | −£2,194 | −£183 |
| Take-home (net) | £32,223 | £2,685 |
A Scottish taxpayer on £40,000 keeps £97 less a year than in the rest of the UK.
The 2025/26 bands used
Income Tax — England, Wales & Northern Ireland (on income above the £12,570 personal allowance):
| Taxable income | Rate |
|---|---|
| Up to £37,700 | 20% (basic) |
| £37,701 to £125,140 | 40% (higher) |
| Above £125,140 | 45% (additional) |
Income Tax — Scotland (on income above the £12,570 personal allowance):
| Income range | Rate |
|---|---|
| £12,571 to £15,397 | 19% (starter) |
| £15,398 to £27,491 | 20% (basic) |
| £27,492 to £43,662 | 21% (intermediate) |
| £43,663 to £75,000 | 42% (higher) |
| £75,001 to £125,140 | 45% (advanced) |
| Above £125,140 | 48% (top) |
Class 1 employee National Insurance (UK-wide): 8% on earnings between £12,570 and £50,270, then 2% on earnings above £50,270.
Assumptions
This is a planning estimate for an employee on a standard tax code (1257L), Class 1 NI category A, with no pension salary sacrifice, student-loan repayments, or taxable benefits in kind. Salary sacrifice, a workplace pension, the High Income Child Benefit Charge, or a student loan would all change the result. Your payslip and P60 are the authority.
Sources & as-of
- Income Tax rates and personal allowance (England/Wales/NI): GOV.UK — Income Tax rates and bands.
- Scottish Income Tax 2025/26: gov.scot — Scottish Income Tax rates and bands.
- Class 1 National Insurance thresholds and rates: HMRC — Rates and thresholds for employers 2025 to 2026.
- Tax year 2025/26 (6 April 2025 to 5 April 2026). Page data as-of 2026-06-18. Bands can change at fiscal events — confirm current rates on GOV.UK.