Adjusted net income
Your total taxable income from all sources, less pension contributions that received relief and grossed-up Gift Aid donations.
Why it matters
It is not your salary and not your taxable pay. It decides the Personal Allowance taper, the High Income Child Benefit Charge and tax-free childcare eligibility.
Where you will see it
It appears on no payslip at all, which is exactly why so few people know theirs. You have to work it out.
What people get wrong
The mistake is using salary instead. Rental profit, savings interest and dividends all push it up, and a pension contribution pulls it down — so it can be thousands away from your salary in either direction.
What it looks like in numbers
| Salary | Income tax | National Insurance | Take-home | A month | Effective rate |
|---|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | 21.0% |
| £75,000 | £17,432 | £3,510 | £54,058 | £4,505 | 27.9% |
| £110,000 | £33,432 | £4,210 | £72,358 | £6,030 | 34.2% |
Every figure above is computed from the published 2026/27 rates by the same engine that runs the calculators on this site, so the number in a table and the number in a calculator can never disagree. There is a fuller explanation here.
And the marginal rate, which is usually the point
| Salary | England, Wales, NI | Scotland | With a Plan 2 loan |
|---|---|---|---|
| £25,000 | 28.0% | 28.0% | 28.0% |
| £35,000 | 28.0% | 29.0% | 36.4% |
| £50,000 | 38.2% | 45.6% | 47.8% |
| £60,000 | 42.0% | 44.0% | 51.6% |
| £105,000 | 62.0% | 69.5% | 70.4% |
The same salary, by pay frequency
| Paid | Gross | Income tax | National Insurance | Take-home |
|---|---|---|---|---|
| Yearly | £45,000.00 | £6,486.00 | £2,594.40 | £35,919.60 |
| Monthly | £3,750.00 | £540.50 | £216.16 | £2,993.34 |
| 4-weekly | £3,461.54 | £498.92 | £199.48 | £2,763.13 |
| Fortnightly | £1,730.77 | £249.46 | £99.74 | £1,381.57 |
| Weekly | £865.38 | £124.73 | £49.87 | £690.78 |
Income tax across a full year is the same whichever row you are on. National Insurance is not quite, because it is worked out on each pay period in isolation rather than cumulatively — which is a small effect on steady pay and a larger one on irregular hours.
Related terms
| Term | What it means |
|---|---|
| Gross pay | Your pay before any deductions. |
| Net pay | What actually reaches your bank account after income tax, National Insurance, pension and anything else. |
| Taxable pay | Your gross pay less anything that reduces the income tax base, such as a net pay pension contribution or salary sacrifice. |
| Marginal tax rate | The share of your next pound of income that does not reach you. |
Questions people actually ask
What does adjusted net income mean?
Your total taxable income from all sources, less pension contributions that received relief and grossed-up Gift Aid donations.
Where does adjusted net income show up on my payslip?
It appears on no payslip at all, which is exactly why so few people know theirs. You have to work it out.
Figures on this page are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were last checked on 29 August 2026. Every rate we use is listed on the sources page.