UK Tax Rates and Salary Calculator — 2017/18
Explore the configured 2017/18 employment-income rules and historical take-home estimates. These are not current tax rates.
England, Wales and Northern Ireland · 1150L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2017/18; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2017/18
Browse 2017/18 salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2017/18
Standard allowance: £11,500. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1150L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2017/18
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £33,500 | 20% |
| Higher rate | £33,500 to £150,000 | 40% |
| Additional rate | £150,000 to no upper limit | 45% |
Band limits are taxable income, not gross-salary thresholds. Allowances, pensions and tax codes can change the amount taxed in each band.
Scottish Income Tax · 2017/18
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £31,500 | 20% |
| Higher rate | £31,500 to £150,000 | 40% |
| Additional rate | £150,000 to no upper limit | 45% |
Employee National Insurance · 2017/18
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2017-04-06 | £680 | £3,753 | 12% | 2% |
Payroll thresholds and pay dates matter. Estimates assume steady regular earnings, monthly tax-month-end pay or regular weekly-period ends, and one-off pay in the final period. Director annual NI and historical contracted-out rebates are not modelled.
Student-loan repayments · 2017/18
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £17,775 | 9% |
| Plan 2 | £21,000 | 9% |
Only earnings above the relevant threshold count. Postgraduate repayments are separate. Payroll deductions are rounded down per pay period; monthly equivalents are not exact payslip forecasts.
Sources and scope
- HMRC tax rules and historical tables
- HMRC tax rules and historical tables
- HMRC National Insurance history
- Scottish Government rates
- Student Loans Company historical thresholds
Employment-income estimates, not a historical self-assessment return. Supplied benefit taxable values are used; the tool does not reconstruct historical vehicle valuations, optional-remuneration eligibility, pension annual allowances or minimum-wage eligibility. Calculation methods and limitations.
Configured rule changes from 2016/17
| Rule | 2016/17 | 2017/18 |
|---|---|---|
| Personal Allowance | £11,000 | £11,500 |
| England / Wales / NI bands | Basic rate: 20% to £32,000 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income | Basic rate: 20% to £33,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income |
| Scottish bands | Basic rate: 20% to £32,000 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income | Basic rate: 20% to £31,500 taxable income; Higher rate: 40% to £150,000 taxable income; Additional rate: 45% to no upper limit taxable income |
| Employee NI | 2016-04-06: 12% / 2%; monthly thresholds £672 / £3,584 | 2017-04-06: 12% / 2%; monthly thresholds £680 / £3,753 |
| Student-loan rules | plan-1: £17,495 at 9%; plan-2: £21,000 at 9% | plan-1: £17,775 at 9%; plan-2: £21,000 at 9% |
View the full 2016/17 rules. The comparison uses nominal salaries; it does not adjust for inflation or purchasing power.
All historical tax years · Current tax rates · Methods and limitations