What are the UK income tax bands for 2024/25?

After the personal allowance, the basic rate of 20% applies to taxable income up to 37,700, the higher rate of 40% applies above that up to the additional-rate threshold, and the additional rate of 45% applies on taxable income above 125,140 of gross income.

How does the personal allowance taper work?

The 12,570 personal allowance is reduced by 1 for every 2 of income above 100,000, so it is fully removed once income reaches 125,140. This calculator applies the taper automatically.

How is National Insurance calculated?

Class 1 employee NI is 8% on earnings between the 12,570 primary threshold and the 50,270 upper earnings limit, then 2% on everything above 50,270. The calculator applies both bands.

Does this include Scotland?

No. Scotland has six diverged income-tax bands. This calculator uses the England, Wales and Northern Ireland rates. Use the dedicated Scotland calculator if you are a Scottish taxpayer.

Are my figures sent anywhere?

No. All calculations run locally in your browser using JavaScript. Your salary is never uploaded or stored.

UK Income Tax & NI Calculator

This free calculator estimates your UK income tax and National Insurance under the 2024/25 rates for England, Wales and Northern Ireland, then shows your annual and monthly take-home pay. It is useful for comparing job offers, planning a pay rise or sanity-checking a payslip.

How it works

The calculator runs two parallel calculations on your annual gross salary.

Income tax:

Work out the personal allowance — 12,570, reduced by 1 for every 2 of income above 100,000, fully gone at 125,140.
Taxable income is gross salary minus the personal allowance.
Apply 20% to the first 37,700 of taxable income (basic rate), 40% to the next band up to the additional-rate threshold (higher rate), and 45% above 125,140 of gross income (additional rate).

National Insurance (Class 1 employee):

8% on earnings between the 12,570 primary threshold and the 50,270 upper earnings limit.
2% on earnings above 50,270.

Take-home pay is gross salary minus income tax minus National Insurance.

Notes

These figures are indicative. They do not model pension contributions or salary sacrifice, student loan repayments, non-standard tax codes, or benefits-in-kind, all of which change your actual take-home. Always confirm against an official payslip or HMRC. Everything runs locally — your salary never leaves your browser.