Above £100,000 of adjusted net income, you lose £1 of Personal Allowance for every extra £2. That can mean a larger tax deduction from a pay rise.
Checked . Based on official GOV.UK guidance. About our calculators and content.
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Why extra pay can face more tax
In England, Wales and Northern Ireland, an extra £1 in this range can attract higher-rate tax and make another 50p taxable. Together, that can mean 60% Income Tax on the extra earnings, before NI or other deductions. Scotland has different bands and rates.
Check more than your salary
Adjusted net income can include other income, and some pension contributions and Gift Aid donations can reduce it. The salary calculator only includes the deductions you can enter here. Gross salary alone may not tell you whether you lose allowance.
Compare the change
Save your current calculation, then change your salary or pension contribution. Compare the take-home pay and the pension amount together. Money paid into a pension is not available to spend in the same way as salary.
Source: Read the original rules and guidance. Content checked 23 October 2026. General explanation, not personalised tax advice.