Calculate your take-home pay with the latest HMRC tax rates
| Period | Gross | Net |
|---|---|---|
| Annual | £35,000 | £26,546 |
| Monthly | £2,917 | £2,212 |
| Weekly | £673 | £510 |
| Daily | £135 | £102 |
The personal allowance for 2025/26 is £12,570. This is the amount you can earn before paying income tax. The allowance reduces by £1 for every £2 earned over £100,000.
Basic rate: 20% on earnings £12,571-£50,270. Higher rate: 40% on £50,271-£125,140. Additional rate: 45% on earnings over £125,140. Scotland has different rates.
Class 1 NI is 12% on earnings between £12,570-£50,270, then 2% on earnings above £50,270. No NI is payable on earnings below £12,570 per year.
Plan 1: 9% on income over £22,015. Plan 2: 9% over £27,295. Plan 4: 9% over £27,660. Plan 5: 9% over £25,000. Postgraduate: 6% over £21,000.