afterax

Adjusted Net Income Calculator UK

Adjusted Net Income Calculator UK

Adjusted net income

£100,000

Adjusted net income is not the same as take-home pay. Salary sacrifice, personal pension contributions and Gift Aid affect the calculation differently.

2026/27 rates · Last checked · Sources visible below

How it is built

Employment after salary sacrifice£100,000
Total taxable income before personal allowance£100,000
Relief-at-source pension grossed up− £0
Gross pension / net-pay contribution− £0
Gift Aid grossed up− £0
Adjusted net income£100,000

Thresholds to watch

Over £60k

Crossed

High Income Child Benefit Charge can begin.

At or above £80k

Reached

Child Benefit is usually fully repayable through HICBC under current rules.

Over £100k

At threshold

Personal allowance taper begins.

At or above £125,140

Not reached

The standard personal allowance is fully removed.

Useful next routes

HICBC calculator£100k tax trapSalary sacrificeBonus tax

Use this if

  • You need an estimate for HICBC, the £100k personal allowance taper, Gift Aid or pension threshold planning.
  • You want to compare salary sacrifice with relief-at-source pension contributions.

Not for

  • Complex reliefs, losses, taxable benefits or multiple income sources not listed here.
  • Regulated financial, legal or tax advice.

Estimates for illustrative and educational purposes only. Calculations use HMRC published rates and are not regulated financial, tax, or legal advice. Verify against your own tax position before filing or making financial decisions.

What is adjusted net income?

Adjusted net income is broadly total taxable income before personal allowances, less certain pension contributions, Gift Aid donations and reliefs. It is not take-home pay. The simplified calculator above focuses on the common employee, pension and Gift Aid adjustments that affect Afterax users.

Why £60k to £80k matters for Child Benefit

The High Income Child Benefit Charge starts when the higher earner's adjusted net income is over £60,000 and usually claws back the full benefit by £80,000.

Why £100k to £125,140 matters

Above £100,000, the personal allowance is tapered by £1 for every £2 of adjusted net income. The standard allowance is fully removed at £125,140.

Pensions, Gift Aid and bonuses

Salary sacrifice reduces employment income before ANI if your employer offers it. Relief-at-source pension contributions and Gift Aid are grossed up from the net amount paid by the user. Bonus income stacks into taxable income and can push ANI across the £60k, £80k, £100k and £125,140 thresholds.

Assumptions and limitations

This is an estimate for educational and illustrative purposes only. It is not financial, tax, legal, or regulated advice. Adjusted net income can be affected by other reliefs, losses, taxable benefits and complex income types.

Sources & last reviewed

Updated for 2026/27 · last reviewed 29 April 2026 · view changelog →

Bands, thresholds and reliefs on this page come directly from the following official sources. Tax rates are checked against these references whenever a Budget or in-year change is announced.