Adjusted net income calculator: what counts towards £100k
Adjusted net income is your total taxable income (salary, bonus, savings interest, dividends, benefits in kind) less the grossed-up value of personal pension contributions and Gift Aid, with salary sacrifice already left out of pay. It's the figure the personal allowance taper, the childcare limit and the Child Benefit charge all test. On £110,000 with no deductions it's £110,000. This calculator supports employment income, taxable savings interest, pensions and Gift Aid; it does not calculate dividend or rental-income tax.
Your household
Results update as you type. One earner; England, Wales or Northern Ireland rules, 2026-27.
Exclude ISA interest and dividends. Taxable interest counts towards ANI even within the savings allowance.
The taxable value on your P11D.
Grossed up by 25% and deducted.
Your result
Adjusted net income
£110,000
£10,000 over the £100,000 line. Of the next £1,000 of gross salary, £380 remains after income tax, employee NI and any Child Benefit charge. This includes any tax-band crossing; childcare is shown separately.
- Sacrifice to reach £100k
- £10,000a year
£833 a month.
- Marginal rate
- 62%of the next £1,000
- Lands in the bank
- £72,357a year
£6,030 a month.
How it's built
- Pay after salary sacrifice and net pay
- £110,000
- Taxable savings interest
- £0
- Benefits in kind
- £0
- Personal pension, grossed up
- £0
- Gift Aid, grossed up
- £0
- Adjusted net income
- £110,000
Show the working
| Line | Now | After |
|---|---|---|
Gross pay Salary plus bonus for the tax year. | £110,000 | £110,000 |
Adjusted net income (ANI) The figure HMRC uses for the £100k tests: taxable income after pension contributions and Gift Aid. GOV.UK | £110,000 | £100,000 |
Personal allowance Reduced by £1 for every £2 of ANI over £100,000. GOV.UK | £7,570 | £12,570 |
Income tax 20% / 40% / 45% on income above your personal allowance. GOV.UK | −£33,432 | −£27,432 |
National Insurance 8% between £12,570 and £50,270, then 2%. GOV.UK | −£4,211 | −£4,011 |
Take-home pay What lands in the bank from pay. | £72,357 | £68,557 |
Tax year 2026-27. How we calculate. Guidance, not financial advice.
£110,000 salary, no pension, no children under 5. Adjusted net income £110,000.
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Worked example: £110,000
Computed from the 2026-27 rules when this page was built. Change the household above for your own.
- 1Salary £110,000: adjusted net income £110,000 before any deductions.
- 2Add savings interest and benefits in kind in full; subtract pension contributions and Gift Aid at their grossed-up value (net × 1.25).
How it works
- Start from total taxable income, including interest, dividends and benefits in kind. gov.uk/guidance/adjusted-net-income
- Deduct the grossed-up value of personal pension contributions and Gift Aid donations. gov.uk/guidance/adjusted-net-income
- Salary sacrifice and net-pay pension contributions are already out of taxable pay, so they aren't added back. gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye
Questions people ask
Does savings interest count towards £100k?
Do benefits in kind count?
How does the SIPP gross-up work?
Where next
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Change the household above to match your payslip. The working updates as you type, the page keeps your numbers in this browser tab.