Adjusted Net Income Calculator
Work out your adjusted net income for 2026/27 - the figure that actually decides whether tapers like the £100,000 Personal Allowance cliff apply to you.
Salary, bonus, taxable benefits and any other taxable income combined, before any allowance.
Net amount paid into a relief-at-source personal pension - not workplace salary sacrifice.
Net amount actually given to charity.
Adjusted net income
Your Adjusted Net Income
£110,000
How it's worked out
What this means for your Personal Allowance
Adjusted net income is the figure HMRC actually tests against thresholds like the £100,000 Personal Allowance taper, the High Income Child Benefit Charge and Tax-Free Childcare eligibility - not your headline salary. For your final taxable income after the allowance, see the Taxable Income Calculator. Figures use published 2026/27 thresholds and are estimates for general guidance only.
How adjusted net income is worked out
Start with your total taxable income, then subtract your pension contributions and Gift Aid donations - both grossed up to their pre-tax value, since they're paid net of basic rate relief. What's left is your adjusted net income, and it can be meaningfully lower than your salary once both are taken into account.
To see how this affects your Personal Allowance specifically, try the Personal Allowance Calculator, or work out your final taxable income with the Taxable Income Calculator.