This calculator needs JavaScript. For a £35,000 salary in England in 2026/27, income tax is £4,486.00 and National Insurance is £1,794.40, a total of £6,280.40. About a third funds social protection, a fifth health, and a tenth debt interest.

UK income tax and National Insurance

Your tax receipt

Enter a salary and see roughly what your income tax and National Insurance pay for, line by line, using HM Treasury's spending figures.

Gross annual salary

Tax year

Where you live

Tax code

The standard code is 1257L. Find yours on your payslip or in your personal tax account. Supports codes like 1100L, 0T, K475, BR, D0, D1 and NT, with an S or C prefix.

Employee only. Assumes one job, no pension or student loan deductions, and no other income.

Income tax plus National Insurance: £0
Income tax: £0
National Insurance: £0
Take-home pay: £0
Take-home per month: £0

Where your tax goes

Total£0

Worked example: £35,000 salary

How the split is worked out

What this does and does not show

Your tax is not tied to any one service. Everything is paid into one pot, so a proportional split is an illustration of where the pot goes.
Income tax and employee National Insurance are only part of what the government collects. VAT, corporation tax, council tax, employer National Insurance and other taxes also pay for these services, and the government borrows to cover the gap between spending and receipts.
Wales and Northern Ireland use the same income tax bands as England. Only Scotland sets its own bands for earnings. Welsh income tax rates are the UK rates, with the UK government rate reduced and the Welsh Government adding the same amount back.
The calculator ignores pension contributions, student loans, benefits in kind, a different tax code, savings and dividends. Use HMRC's own tools for your exact bill. This is an estimate, not tax or financial advice.

Frequently asked questions

Where does my income tax go?

Income tax and National Insurance go into one pot that pays for public services. The largest areas are social protection (benefits and pensions, about a third), health (about a fifth), debt interest, education and economic affairs such as transport. Enter your salary above to see your own split in pounds.

What is the UK Personal Allowance in 2026/27?

The standard Personal Allowance is £12,570, the amount you can earn before paying income tax. It reduces by £1 for every £2 of income above £100,000 and is zero at £125,140. It is the same for 2024/25 and 2025/26.

How much National Insurance do employees pay?

For 2024/25 to 2026/27 the Class 1 employee rate is 8% on earnings between £12,570 and £50,270 a year, and 2% above £50,270.

Is income tax different in Scotland?

Yes. Scotland sets its own income tax bands on earnings, with six rates from 19% to 48%. Wales and Northern Ireland use the same bands as England. Select where you live above to see the difference.

Which tax year does this tool use?

You can choose 2026/27, 2025/26 or 2024/25. Spending figures are from HM Treasury outturn data for 2025-26 and 2024-25, and every source is linked at the bottom of the page.

Data sources

Income tax rates and Personal Allowance, 2024/25 to 2026/27 (England, Wales, Northern Ireland): GOV.UK, Income Tax rates and Personal Allowances. £12,570 allowance, 20% to £50,270, 40% to £125,140, 45% above. Allowance falls by £1 for every £2 over £100,000.
Scottish income tax, 2025/26 and 2026/27: GOV.UK, Income Tax in Scotland. Starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48%. The starter, basic and intermediate thresholds differ by year; see the table below.
Scottish income tax, 2024/25: Scottish Government, Scottish Income Tax 2024-25 factsheet.
National Insurance, 2024/25 to 2026/27: HMRC, Rates and allowances: National Insurance contributions. Class 1 employee rate 8% between £12,570 and £50,270 a year, 2% above. The same in all three years.
Spending by function, 2025-26 outturn: HM Treasury, Public Expenditure Statistical Analyses 2026 (CP 1624, published July 2026), chapters 4 and 5. Total managed expenditure of £1,360.1bn is in Table 1.1. See also the Public Spending Statistics release, July 2026.
Spending by nation, 2024-25 outturn: HM Treasury, Country and Regional Analysis: 2025 (published November 2025). Identifiable spending per resident in England, Scotland, Wales and Northern Ireland for health, education, public order and safety, social protection, economic affairs, and housing and community amenities.
Function figures as compiled for this page: Where Your Money Goes, Public spending in full (Tekstak Ltd, CC BY 4.0, snapshot of 28 September 2026), which republishes the PESA 2026 function totals including the debt interest line. The five largest areas match the House of Commons Library briefing, Public spending: a brief introduction (9 September 2026).

Where your tax goes

Worked example: £35,000 salary

How the split is worked out

What this does and does not show

Frequently asked questions

Where does my income tax go?

What is the UK Personal Allowance in 2026/27?

How much National Insurance do employees pay?

Is income tax different in Scotland?

Which tax year does this tool use?

Data sources

Scottish bands used, by year