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GeraCash / UK Tax Calculator

UK Take-Home Pay & Tax Calculator 2024-25

Real income tax + NIC deductions for every salary band, England, Wales, Northern Ireland and Scotland. The Gera Effective Tax Rate (GETR) shows your true combined deduction rate from HMRC's published 2024-25 rates.

What is the UK take-home pay on a £35,000 salary in 2024-25?

On a £35,000 gross salary in 2024-25, an England/Wales employee takes home £28,720, paying £4,486 in income tax and £1,794 in employee NIC — a Gera Effective Tax Rate of 17.9%, per HMRC 2024-25 published rates (OGL v3.0).

Source:HMRC — Income Tax rates and allowances + NIC thresholds 2024-25·as of tax year 2024-25updated annually (last: )
Gera Effective Tax Rate17.9% at £35kCombined income tax + NIC as % of gross (England/Wales/NI, 2024-25)How this index is calculated
Reference period: tax year 2024-25 (6 April 2024 – 5 April 2025)· HMRC published rates · Open Government Licence v3.0 · Updated annually with each Budget/tax year

UK take-home pay by salary band (2024-25)

Income tax + NIC deductions and GETR for typical salaries (2024-25)
Gross salaryTake-home (Eng/Wales/NI)GETR (Eng/Wales/NI)Take-home (Scotland)GETR (Scotland)
£10k£10,0000.0%£10,0000.0%
£12.6k£12,5700.0%£12,5700.0%
£15k£14,3204.5%£14,3434.4%
£18k£16,4808.4%£16,5038.3%
£20k£17,92010.4%£17,94310.3%
£25k£21,52013.9%£21,54313.8%
£30k£25,12016.3%£25,10916.3%
£35k£28,72017.9%£28,65918.1%
£40k£32,32019.2%£32,20919.5%
£50k£39,52021.0%£37,97824.0%

GETR = (income tax + employee NIC) / gross × 100. Does not include pension, student loan or other voluntary deductions. Source: HMRC 2024-25 (OGL v3.0).

Calculate your take-home pay

Enter your gross annual salary to see income tax, NIC and your Gera Effective Tax Rate

Salary-specific tax breakdowns

Frequently asked questions

What is the personal allowance for 2024-25?
The personal allowance for 2024-25 is £12,570 for residents of England, Wales, Northern Ireland and Scotland. It reduces by £1 for every £2 of income above £100,000, reaching zero at £125,140. Source: HMRC Income Tax rates and allowances (Open Government Licence v3.0).
What NIC rate do employees pay in 2024-25?
Employees pay 0% NIC up to the Primary Threshold of £12,570/year, 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), and 2% on any earnings above £50,270. These are the Class 1 Category A rates for 2024-25 (reduced from 12% in 2022-23 and 10% in early 2023-24). Source: HMRC (OGL v3.0).
Does Scotland have different income tax rates?
Yes. Scotland applies six bands in 2024-25: a Starter rate of 19% (up to £14,876 gross), Basic 20% (£14,877–£26,561), Intermediate 21% (£26,562–£43,662), Higher 42% (£43,663–£75,000), Advanced 45% (£75,001–£125,140), and Top rate 48% (above £125,140). NIC rates are the same across the UK as NIC is reserved. Source: HMRC Scotland income tax table (OGL v3.0).
What is the Gera Effective Tax Rate (GETR)?
The Gera Effective Tax Rate (GETR) is a Gera-computed index combining income tax and employee NIC into a single percentage: GETR = (income_tax + NIC) / gross × 100. It shows the true combined deduction rate on earnings, making it easier to compare tax burdens across salary levels and regions. The full methodology is at /uk-tax-calculator/methodology.
When does the higher rate of income tax kick in?
In England/Wales/Northern Ireland, the higher rate (40%) applies above a total gross income of £50,270 (personal allowance £12,570 + basic rate band £37,700). In Scotland, the higher rate is 42% and starts at £43,663 gross. These thresholds are per HMRC 2024-25 tables (OGL v3.0).
Does this calculator include pension contributions or student loans?
No. The GETR and take-home figures cover income tax and Class 1 employee NIC only — the two compulsory deductions applied before any personal choices. Pension contributions (auto-enrolment minimum 5% employee), student loan repayments (Plan 1/2/4/5), and childcare vouchers are not included because they depend on individual circumstances. Subtract those from the take-home figure for a personalised net.

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Data sources

Contains public sector information published by HM Revenue & Customs and licensed under the Open Government Licence v3.0. Source: HMRC — Income Tax rates and allowances: current and past (tax year 2024-25).

Contains public sector information published by HM Revenue & Customs and licensed under the Open Government Licence v3.0. Source: HMRC — Rates and thresholds for employers 2024 to 2025 (tax year 2024-25).

Figures computed by Gera from the above HMRC published rates. For the full GETR formula, see the methodology page.

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