What is the personal allowance for 2025/26?

The standard personal allowance is £12,570 — the amount you can earn before paying Income Tax. It is reduced by £1 for every £2 you earn over £100,000, reaching £0 at £125,140.

On a £30,000 salary, what is the take-home pay?

Income tax is 20% on £17,430 (£30,000 minus the £12,570 allowance) = £3,486. National Insurance is 8% on £17,430 = £1,394.40. Take-home is about £25,119.60 a year, or roughly £2,093 a month.

Why does my allowance disappear at high incomes?

Above £100,000 the £12,570 allowance tapers by £1 for every £2 of income, so it is fully gone at £125,140. This creates an effective 60% marginal rate between £100,000 and £125,140.

What National Insurance rates apply?

For 2025/26, employees pay 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. This calculator uses those Class 1 employee rates.

UK Take-Home Pay Calculator

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Your 2025/26 UK take-home pay

This calculator works out your net salary for the 2025/26 tax year after Income Tax and employee National Insurance. It applies the £12,570 personal allowance (tapered away above £100,000), the 20% basic, 40% higher and 45% additional tax bands, and the 8%/2% Class 1 employee NI rates.

How it works

Your effective personal allowance falls once income passes £100,000, then Income Tax is charged on the slices of income within each band:

effective allowance = max(0, 12570 - max(0, gross - 100000) / 2)
income tax = 20% on income from the allowance up to 50270
           + 40% on income from 50270 up to 125140
           + 45% on income above 125140
NI = 8% on earnings 12570 to 50270 + 2% on earnings above 50270
take-home = gross - income tax - NI

The taper means that between £100,000 and £125,140 each extra pound is taxed at 40% plus the loss of 50p of allowance, an effective 60% marginal rate.

Example

On a £30,000 salary, the full £12,570 allowance applies, leaving £17,430 taxable. Income tax is 20% of £17,430 = £3,486. National Insurance is 8% of the same £17,430 = £1,394.40. Total deductions are £4,880.40, so take-home pay is about £25,119.60 a year — roughly £2,093 a month.

Notes

This is an estimate only and not tax or financial advice. It models 2025/26 England, Wales and Northern Ireland Income Tax bands and Class 1 employee National Insurance per HMRC. It excludes Scottish income tax bands, pension contributions, student loan repayments, salary sacrifice, and other deductions. Verify your figures with HMRC or a payroll professional.