Your tax receipt

Worked example: £35,000 salary

How the split is worked out

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.

How much student loan will I repay?

You repay 9% of your earnings above your plan's threshold, or 6% for a Postgraduate loan. For 2026/27 the yearly thresholds are £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4, £25,000 for Plan 5 and £21,000 for Postgraduate loans. Plan 5 repayments start in April 2026. If you have a Postgraduate loan as well as another plan, you repay both. Pick your plan above to see the amount and your take-home pay.

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.
• Student loan repayments, 2024/25 to 2026/27: GOV.UK, Repaying your student loan: what you pay and HMRC, How to make student loan deductions. 9% above the threshold for Plans 1, 2, 4 and 5, 6% above £21,000 for Postgraduate loans. Plan 5 repayments start from April 2026.
• 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.
• Tax and spending since 1976/77: see the tax history page and its sources.
• 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).

Scottish bands used, by year