UK Salary & Tax Intelligence Data Hub
Curated, mathematically verified data tables, marginal tax analyses, and regional tax devolution benchmarks. Free for journalists, universities, academic researchers, and careers advisers.
All data tables, figures, and charts on this page are licensed for public citation under Creative Commons Attribution 4.0. Journalists, media outlets, student unions, and university careers services may freely quote or reproduce these tables with attribution:
1. UK Earnings Distribution & Take-Home Pay (2026/27)
Benchmark based on ONS Annual Survey of Hours and Earnings (ASHE) and HMRC 1257L tax code.
| Gross Salary | UK Percentile Rank | Annual Take-Home (Net) | Monthly Take-Home | Retention Rate | Detailed Report |
|---|---|---|---|---|---|
| £20,000 | 12th Percentile | £17,914 | £1,493 | 89.6% | View Breakdown |
| £25,000 | 22nd Percentile | £21,514 | £1,793 | 86.1% | View Breakdown |
| £30,000 | 36th Percentile | £25,114 | £2,093 | 83.7% | View Breakdown |
| £37,430 | 50th Percentile (UK Median) | £30,464 | £2,539 | 81.4% | View Breakdown |
| £50,000 | 73rd Percentile | £39,514 | £3,293 | 79.0% | View Breakdown |
| £75,000 | 91st Percentile | £54,586 | £4,549 | 72.8% | View Breakdown |
| £100,000 | 96th Percentile | £69,586 | £5,799 | 69.6% | View Breakdown |
2. The Graduate Marginal Tax Trap: Plan 2 vs Plan 5
Shows the effective marginal deduction rates facing UK university graduates entering the workforce.
English university graduates who matriculated post-August 2023 repay on Plan 5 at 9% on earnings above £25,000 (repayment term extended to 40 years). Graduates who began between 2012 and 2023 repay on Plan 2 at 9% above £29,385. When combined with 20% basic Income Tax and 8% employee Class 1 NI, graduates face a baseline 37% marginal rate on entry-level earnings, rising to 43% with a Postgraduate Loan, and 49% for higher-rate earners.
| Gross Salary | Plan 2 Annual Repayment | Plan 5 Annual Repayment | Postgrad Loan (+6%) | Peak Marginal Deduction Rate |
|---|---|---|---|---|
| £28,000 | £0 | £270 | £420 | 37% (43% w/ PG) |
| £35,000 | £505 | £900 | £840 | 37% (43% w/ PG) |
| £45,000 | £1,405 | £1,800 | £1,440 | 37% (43% w/ PG) |
| £60,000 | £2,755 | £3,150 | £2,340 | 49% (55% w/ PG) |
3. The £100,000 to £125,140 "60% Marginal Tax Cliff"
Under s.35 Income Tax Act 2007, the £12,570 Personal Allowance is reduced by £1 for every £2 earned over £100k.
In the £100,000 to £125,140 corridor, every additional £100 earned incurs £40 higher rate Income Tax plus £20 additional tax from the lost allowance, plus £2 Class 1 NI — creating an effective 62% marginal deduction rate before pension contributions. For parents with two children receiving Child Benefit, the High Income Child Benefit Charge creates an effective marginal tax rate exceeding 71%.
| Gross Salary | Remaining Personal Allowance | Effective Income Tax | Effective Marginal Rate | Take-Home Retention per £1k Earned |
|---|---|---|---|---|
| £100,000 | £12,570 (100%) | £27,432 | 42.0% | £580 / £1k |
| £110,000 | £7,570 (60%) | £33,432 | 62.0% | £380 / £1k |
| £120,000 | £2,570 (20%) | £39,432 | 62.0% | £380 / £1k |
| £125,140 | £0 (0%) | £42,516 | 62.0% | £380 / £1k |
| £130,000 | £0 (0%) | £44,703 | 47.0% | £530 / £1k |
4. Scotland vs England Income Tax Devolution Gap (2026/27)
Comparison of net take-home pay between HMRC UK rates and Scottish Rates of Income Tax (SRIT 6-band system).
| Gross Salary | England & Wales Net | Scotland Net | Annual Difference | Monthly Variance |
|---|---|---|---|---|
| £28,000 | £23,674 | £23,695 | +£21 | +£2/mo |
| £35,000 | £28,714 | £28,669 | -£45 | -£4/mo |
| £50,000 | £39,514 | £38,003 | -£1,511 | -£126/mo |
| £75,000 | £54,586 | £51,691 | -£2,895 | -£241/mo |
| £100,000 | £69,586 | £64,941 | -£4,645 | -£387/mo |
Media & University Research Inquiries
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