Free Interactive Tool — 2025/26 & 2026/27

UK Tax Drag Calculator

Income Tax, National Insurance, the 60% personal allowance trap, salary sacrifice savings, fiscal drag, HICBC, and student loan repayments — calculated in full.

Educational tool only. This calculator provides estimates based on published UK tax rates for 2025/26 and 2026/27. It does not constitute financial or tax advice. Individual circumstances vary. Always verify with HMRC or a qualified adviser.
Your Details
Quick starts

Begin with a realistic salary profile, then tweak the numbers to see which levers move your take-home pay, pension, and tax drag the fastest.

0%5%
0%3%
Student Loan
Child Benefit
ISA & Investments
£0£10,000
0%7%
Estimated Annual Take-Home Pay
£0
£0/month
£0
Total deducted (tax + NI + SL)
0%
Effective overall tax rate
£0
Annual pension pot growth
What this means

Your salary is still mostly in the basic-rate zone.

Test salary sacrifice, ISA contributions, and student loan settings to see which one changes your net result the fastest.

Marginal bandBasic rate
Next best leverIncrease salary sacrifice
Keep from next £1,000£0
Why does my effective rate differ from my marginal rate?

Your effective rate is the share of your whole salary that disappears across tax, NI, and student loan. Your marginal rate is what happens to the next pound. The next pound can feel much worse, especially around student loan thresholds, HICBC, and the Personal Allowance taper.

Why does salary sacrifice improve more than one line?

Salary sacrifice cuts gross pay before Income Tax and employee NI are calculated, which means it can reduce both at once. In some cases it also helps with the 60 percent taper zone or Child Benefit drag because adjusted income falls as well.

Which follow-up tool should I use after this?

If the next question is about one raise, use the Bonus and Pay Rise Calculator. If the question is about pension limits, use the Annual Allowance Calculator. If you need a wider route map, run the Tax Health Check before diving deeper.

Where your gross salary goes
Take-home pay£0
Income Tax£0
National Insurance£0
Student Loan Repayment£0
Pension (salary sacrifice)£0
Full Tax Breakdown — 2025/26
Income
Gross salary£0
Less: salary sacrifice pension£0
Adjusted gross (taxable) income£0
Personal Allowance
Standard personal allowance£12,570
Less: taper reduction (if over £100k)£0
Effective personal allowance£12,570
Income Tax
Basic rate (20%) on first band£0
Higher rate (40%) on second band£0
Additional rate (45%) above £125,140£0
Total Income Tax£0
National Insurance (Employee)
12% on £12,570 – £50,270 band£0
2% on earnings above £50,270£0
Total National Insurance£0
Student Loan
Repayment£0
Pension
Your salary sacrifice contribution£0
Employer contribution£0
Total annual pension contribution£0
Summary
Gross salary£0
Less: Income Tax£0
Less: National Insurance£0
Less: Student Loan£0
Less: Salary Sacrifice£0
Annual Take-Home Pay£0
Tax Drag: 2025/26 vs 2026/27

UK income tax thresholds are frozen until April 2028. If your salary rises with inflation (assumed 3%), more of your income falls into higher tax bands each year — even though no rates have changed. This is fiscal drag.

2025/26

Gross salary£0
Income Tax£0
National Insurance£0
Student Loan£0
Take-Home Pay£0

2026/27 (+3% salary est.)

Gross salary£0
Income Tax£0
National Insurance£0
Student Loan£0
Take-Home Pay£0
Fiscal Drag Cost — extra tax paid due to frozen thresholds
£0
Even though rates haven't changed, you pay more.
Salary Sacrifice: Your NI & Tax Saving

Salary sacrifice reduces gross pay before tax and NI are calculated. Below is how much this saves you versus contributing from take-home pay.

Your salary sacrifice contribution£0
Income Tax saved£0
NI saved (employee)£0
Total saving vs contributing from take-home£0
Real net cost of your pension contribution£0
Effective upfront return on contribution0%
ISA: Projected 10-Year Tax Saving

At your assumed 7% return, your annual ISA contribution of £0 would generate these estimated investment returns over 10 years — all permanently tax-free inside the ISA wrapper.

ISA pot after 10 years (est.)£0
Total invested (10 × annual contribution)£0
Estimated growth (interest/dividends/gains)£0
Tax that would have been due outside ISA (est.)£0
Net ISA advantage over 10 years£0
✅ Employer NI Pass-Through Reminder

Your employer also saves 13.8% NI on your salary sacrifice amount. Many employers pass some or all of this back as additional pension contributions. Ask your HR or payroll team — it could add significant extra to your pension at zero cost to you.

My scenarios