UK Tax Rates and Salary Calculator — 2024/25
Explore the configured 2024/25 employment-income rules and historical take-home estimates. These are not current tax rates.
England, Wales and Northern Ireland · 1257L · monthly payroll · no pension, loan, bonus or benefits by default. The reference tables stay on 2024/25; changing the calculator year changes only your interactive estimate.
Historical salary examples · 2024/25
Browse 2024/25 salaries · Tax rates and overview · Scottish calculator · Compare tax years
Personal Allowance · 2024/25
Standard allowance: £12,570. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1257L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2024/25
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,700 | 20% |
| Higher rate | £37,700 to £125,140 | 40% |
| Additional rate | £125,140 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 · 2024/25
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £2,306 | 19% |
| Basic rate | £2,306 to £13,991 | 20% |
| Intermediate rate | £13,991 to £31,092 | 21% |
| Higher rate | £31,092 to £62,430 | 42% |
| Advanced rate | £62,430 to £125,140 | 45% |
| Top rate | £125,140 to no upper limit | 48% |
Employee National Insurance · 2024/25
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2024-04-06 | £1,048 | £4,189 | 8% | 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 · 2024/25
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £24,990 | 9% |
| Plan 4 | £31,395 | 9% |
| Plan 2 | £27,295 | 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 2023/24
| Rule | 2023/24 | 2024/25 |
|---|---|---|
| Scottish bands | Starter rate: 19% to £2,162 taxable income; Basic rate: 20% to £13,118 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 42% to £125,140 taxable income; Top rate: 47% to no upper limit taxable income | Starter rate: 19% to £2,306 taxable income; Basic rate: 20% to £13,991 taxable income; Intermediate rate: 21% to £31,092 taxable income; Higher rate: 42% to £62,430 taxable income; Advanced rate: 45% to £125,140 taxable income; Top rate: 48% to no upper limit taxable income |
| Employee NI | 2023-04-06: 12% / 2%; monthly thresholds £1,048 / £4,189; 2024-01-06: 10% / 2%; monthly thresholds £1,048 / £4,189 | 2024-04-06: 8% / 2%; monthly thresholds £1,048 / £4,189 |
| Student-loan rules | plan-1: £22,015 at 9%; plan-4: £27,660 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% | plan-1: £24,990 at 9%; plan-4: £31,395 at 9%; plan-2: £27,295 at 9%; postgraduate: £21,000 at 6% |
View the full 2023/24 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