Pay As You Earn (PAYE) Calculator
Estimate UK income tax, employee National Insurance and take-home pay from a gross annual salary, using labelled 2025/26 HMRC bands.
Enter your details below.
How to use
- Enter your gross annual salary before tax.
- Click Calculate PAYE to see income tax, National Insurance and take-home pay.
- Compare the annual and monthly figures when budgeting.
About this tool
This calculator uses UK income tax and employee National Insurance for England, Wales and Northern Ireland for the 2025/26 tax year (6 April 2025 to 5 April 2026): a personal allowance of £12,570, basic rate 20% on taxable income up to £50,270, higher rate 40% up to £125,140, and additional rate 45% above that. The personal allowance tapers by £1 for every £2 earned above £100,000, reaching zero at £125,140. Employee National Insurance (Class 1) is 8% on earnings from £12,570 to £50,270 and 2% above £50,270. Scotland sets its own income tax bands, so Scottish taxpayers will get a different income tax figure. Pension contributions, student loan repayments, benefits in kind and tax code adjustments are not included, so treat the result as an estimate. Note on the source: the original tools-en page this tool replaces modelled South African PAYE (SARS tables, rebates and UIF); this hub version follows the brief and uses UK HMRC bands instead, with every rate labelled here so the basis is never hidden.
Frequently asked questions
What is PAYE?
Pay As You Earn: your employer deducts income tax and National Insurance from your pay each month and sends it to HMRC, so tax is spread across the year instead of paid in one lump sum.
Does this cover Scotland?
No. Scotland sets its own income tax bands, so a Scottish taxpayer will get a different income tax figure. National Insurance is UK-wide.
Why is my take-home pay different from this estimate?
Pension contributions, student loan repayments, benefits in kind and tax code adjustments all change the final figure. This calculator uses salary, the 2025/26 bands and National Insurance only.
Related tools
All tools · Read the guide: Pay As You Earn (PAYE) Calculator