UK Tax Rates and Salary Calculator — 2020/21
Explore the configured 2020/21 employment-income rules and historical take-home estimates. These are not current tax rates.
England, Wales and Northern Ireland · 1250L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2020/21; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2020/21
Browse 2020/21 salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2020/21
Standard allowance: £12,500. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1250L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2020/21
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,500 | 20% |
| Higher rate | £37,500 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 · 2020/21
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,085 | 19% |
| Basic rate | £2,085 to £12,658 | 20% |
| Intermediate rate | £12,658 to £30,930 | 21% |
| Higher rate | £30,930 to £150,000 | 41% |
| Top rate | £150,000 to no upper limit | 46% |
Employee National Insurance · 2020/21
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2020-04-06 | £792 | £4,167 | 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 · 2020/21
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £19,390 | 9% |
| Plan 2 | £26,575 | 9% |
| Postgraduate Loan | £21,000 | 6% |
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 2019/20
| Rule | 2019/20 | 2020/21 |
|---|---|---|
| Scottish bands | Starter rate: 19% to £2,049 taxable income; Basic rate: 20% to £12,444 taxable income; Intermediate rate: 21% to £30,930 taxable income; Higher rate: 41% to £150,000 taxable income; Top rate: 46% to no upper limit taxable income | Starter rate: 19% to £2,085 taxable income; Basic rate: 20% to £12,658 taxable income; Intermediate rate: 21% to £30,930 taxable income; Higher rate: 41% to £150,000 taxable income; Top rate: 46% to no upper limit taxable income |
| Employee NI | 2019-04-06: 12% / 2%; monthly thresholds £719 / £4,167 | 2020-04-06: 12% / 2%; monthly thresholds £792 / £4,167 |
| Student-loan rules | plan-1: £18,935 at 9%; plan-2: £25,725 at 9%; postgraduate: £21,000 at 6% | plan-1: £19,390 at 9%; plan-2: £26,575 at 9%; postgraduate: £21,000 at 6% |
View the full 2019/20 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