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Effective tax rate calculator

Show Income Tax and employee National Insurance as a percentage of gross salary.

Illustrative result

19.20% effective Income Tax and National Insurance

2026 to 2027

The effective rate is total Income Tax and employee National Insurance divided by contractual gross pay.
It is lower than the marginal rate because of the Personal Allowance and the zero National Insurance band.
Salary sacrifice reduces contractual pay before income tax, National Insurance and student loan repayments.
Net pay pension contributions reduce taxable pay, but not National Insurance or student loan repayments.
Relief at source is paid from net pay. Basic-rate relief is added in the pension. Extra relief reduces tax and is not added twice.
Student loan repayments use the pay-period threshold and are rounded down to the nearest pound, then multiplied by the number of periods.
National Insurance uses the monthly or weekly thresholds for the selected pay frequency.

Is the effective rate the rate on my next pound?

No. That is the marginal rate. The effective rate is the average over the whole salary.

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Estimates only. Tax and repayment rules can change, and this is not financial, tax or pension advice.