UK Income Tax Calculator

Salary sacrifice pension & take-home comparison

Tax Year 2025/26
For informational purposes only. This calculator provides estimates based on 2025/26 tax rates and does not constitute financial or tax advice. Individual circumstances vary — consult a qualified financial adviser or HMRC for personalised guidance.
Your Income
£
Before any pension sacrifice or deductions
£
Company car, health insurance, etc. (annual value)
£
Bank/building society interest (annual)
£
Fixed annual bonus amount
Pension (Salary Sacrifice)
% of salary
0%10%20%30%40%50%
Reduces gross salary before income tax & NI
2025/26 Tax Reference
Personal Allowance 0% up to £12,570
Basic Rate 20% £12,571–£50,270
Higher Rate 40% £50,271–£100,000
PA Taper Zone 60%* £100,001–£125,140
Additional Rate 45% over £125,140
NI (employee) 8% / 2% £12,570–£50,270 / above
*Personal Allowance tapers by £1 for every £2 earned above £100,000.
Fully withdrawn at £125,140 → effective 60% rate (62% incl. NI) in taper zone.
Monthly Snapshot
Take-Home Cash
—
per month
Pension Contribution
—
per month
Income Tax
—
per month
National Insurance
—
per month
Income Tax Breakdown PA Taper Active
Personal Allowance Taper: Your taxable income is between £100,000 and £125,140. For every £2 above £100,000 you lose £1 of Personal Allowance, creating an effective 60% marginal rate. Increasing pension contributions can bring taxable income back below £100,000.
Tax-free
Basic (20%)
Higher (40%)
PA Taper (60%)
Additional (45%)
Band Income in Band Marginal Rate Tax Paid Eff. Rate on Total
National Insurance Breakdown
Band Earnings in Band Rate NI Paid Eff. Rate on Salary
Marginal Effective Rate by Income Zone Income tax + NI combined
Annual Summary
Pension Sacrifice Comparison
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