UK Income Tax Calculator 2024/25
Calculate your take-home pay after income tax for England, Wales, Northern Ireland and Scotland. Covers all 2024/25 tax bands, personal allowance taper, pension contributions and Gift Aid.
Last updated: April 2026
Personal Allowance
£12,570
Taxable Income
£37,430
Income Tax
£7,486
Effective Tax Rate
15.0%
Net Take-Home (Annual)
£42,514
Net Take-Home (Monthly)
£3,543
What is the UK Income Tax Calculator?
The UK Income Tax Calculator is a free tool that calculates your income tax liability for the 2024/25 tax year. It supports all UK regions — England, Wales, Northern Ireland and Scotland — and applies the correct tax bands for each location.
Enter your gross annual income, any pension contributions, Gift Aid donations and your tax region to instantly see your personal allowance, taxable income, income tax owed, effective tax rate and net take-home pay both annually and monthly.
The calculator correctly handles the personal allowance taper that applies when income exceeds £100,000, Scotland's unique six-band system and the optional Blind Person's Allowance.
How to use this calculator
- 1Enter your annual gross income — Input your total gross salary or self-employed profit before tax. For employees this is your P60 or payslip gross figure.
- 2Add pension contributions — Enter the amount you contribute to a registered pension scheme each year. This reduces your adjusted net income and can lower your tax liability.
- 3Add Gift Aid donations — Enter the total cash amount of Gift Aid donations made in the year. The calculator grosses these up to find your adjusted net income.
- 4Select your tax region — Choose England/Wales/NI for standard UK rates, or Scotland for the Scottish rate of income tax (SRIT) which applies to earned income.
- 5Toggle Blind Person's Allowance if applicable — Enable this if you are registered as severely sight-impaired to add the £3,070 Blind Person's Allowance to your personal allowance.
Formula & example
Tax = Σ (income in band × band rate)
Example: Gross income £60,000, no pension or Gift Aid, England
- Personal Allowance: £12,570
- Taxable income: £60,000 − £12,570 = £47,430
- Basic rate (20%) on £37,700: £7,540
- Higher rate (40%) on £9,730: £3,892
- Total income tax: £11,432
- Effective rate: 19.1%
- Net annual take-home: £48,568
Benefits
Instant Tax Calculation
Get your income tax result in real time as you adjust inputs — no waiting, no forms.
Scotland & Rest of UK
Supports both the Scottish Rate of Income Tax (SRIT) with six bands and the standard UK three-band system.
Personal Allowance Taper
Correctly models the £1-for-every-£2 personal allowance reduction for incomes above £100,000.
Pension & Gift Aid Relief
Reduces your adjusted net income for pension contributions and Gift Aid donations.
Monthly & Annual View
See both your annual and monthly net take-home pay at a glance.
Tax Band Breakdown
Detailed view of how your income falls across each tax band with the tax per band.
Use cases
Salary Negotiation
See how a pay rise affects your take-home pay. Understand the marginal rate at your income level so you can negotiate effectively.
Pension Planning
Discover how increasing pension contributions reduces your income tax, especially powerful at the £100,000–£125,140 taper range where effective relief is 60%.
Relocation Planning
Compare your tax liability in Scotland vs the rest of the UK before accepting a new job or relocating.
Self-Assessment Preparation
Estimate your income tax bill before filing to ensure you have savings set aside for the January 31st payment deadline.
Frequently asked questions
What is the personal allowance for 2024/25?+
The standard personal allowance for 2024/25 is £12,570. This is the amount you can earn before paying income tax. If your adjusted net income exceeds £100,000, the personal allowance reduces by £1 for every £2 over £100,000, meaning it is completely withdrawn at £125,140.
What are the UK income tax bands for 2024/25?+
For England, Wales and Northern Ireland: Basic rate 20% on £12,571–£50,270; Higher rate 40% on £50,271–£125,140; Additional rate 45% above £125,140. Scotland has six bands: Starter 19% (£12,571–£14,876), Basic 20% (£14,877–£26,561), Intermediate 21% (£26,562–£43,662), Higher 42% (£43,663–£75,000), Advanced 45% (£75,001–£125,140), Top 48% (above £125,140).
How do pension contributions reduce my income tax?+
Pension contributions (to a registered pension scheme) reduce your adjusted net income, which can lower your tax band and also protect your personal allowance if you earn between £100,000 and £125,140. Contributing to a pension in this range gives you effective 60% tax relief because each £1 of contribution restores £2 of personal allowance worth 40% in tax.
How does Gift Aid affect my income tax?+
When you donate to charity using Gift Aid, your adjusted net income is reduced by the grossed-up donation amount. For example, a £800 cash donation becomes a £1,000 gross donation. This can move you into a lower tax band, restore personal allowance, or reduce child benefit high income tax charges. Higher and additional rate taxpayers can claim extra relief through Self-Assessment.
Does Scotland have different income tax rates?+
Yes. Scotland has its own income tax rates set by the Scottish Parliament for non-savings, non-dividend income. Scotland has six bands compared to three in the rest of the UK, and the higher rate is 42% (not 40%). However, Scottish taxpayers pay the same NI rates as the rest of the UK, and savings/dividend income is taxed at UK rates.
What is the Blind Person's Allowance?+
The Blind Person's Allowance (BPA) is an extra amount added to your personal allowance if you are registered as severely sight-impaired (blind) with a local authority. For 2024/25 it is £3,070, giving a total personal allowance of £15,640 at standard income levels. Any unused BPA can be transferred to a spouse or civil partner.
Related calculators
UK National Insurance Calculator
Calculate employee and employer NI contributions for 2024/25
UK Pension Calculator
Project your pension pot and retirement income
Self-Assessment Tax Calculator
Calculate your Self-Assessment tax bill including Class 4 NI
UK Dividend Tax Calculator
Work out the tax on your dividend income
Related articles
UK Income Tax Bands 2024/25 — Everything You Need to Know
A complete guide to UK income tax rates, bands and allowances for the 2024/25 tax year.
How to Reduce Your UK Income Tax Bill Legally
Practical strategies including pension contributions, Gift Aid and salary sacrifice to cut your tax bill.