Net Adjusted Income Calculator 2026
Instantly calculate your UK Adjusted Net Income (ANI). Understand how pension contributions and Gift Aid affect your tax thresholds, HICBC liability, and Personal Allowance.
Income & Deductions
Enter your gross income and allowable deductions to find your ANI
Total income before deductions (salary, dividends, interest, rent, etc.).
Total gross pension contributions (including employer contributions and tax relief).
Total gross Gift Aid donations made to charity in the tax year.
Trading losses, blind person’s allowance, or other allowable deductions.
Choose how many decimal places to show in the financial results.
Your Adjusted Net Income
See your ANI and understand your UK tax threshold position
Enter your income and deductions above and click Calculate ANI to see your tax position.
Adjusted Net Income Impacts 2026
A clear reference of how your Adjusted Net Income affects your UK tax liabilities, including the High Income Child Benefit Charge and Personal Allowance taper.
| Adjusted Net Income | HICBC Liability | Personal Allowance Impact |
|---|---|---|
| Up to £60,000 | 0% (No Charge) | Full Personal Allowance |
| £60,001 to £80,000 | Tapered (1% per £200) | Full Personal Allowance |
| Over £80,000 | 100% (Full Charge) | Full Personal Allowance |
| £100,001 to £125,140 | 100% (Full Charge) | Tapers (£1 lost per £2 over £100k) |
| Over £125,140 | 100% (Full Charge) | Zero Personal Allowance |
Adjusted Net Income FAQ
Everything you need to know about calculating your Adjusted Net Income, understanding UK tax thresholds, and managing your tax liabilities.
Adjusted Net Income is your total taxable income minus certain tax-deductible allowances. It is the specific figure HMRC uses to determine your eligibility for the Marriage Allowance, your Personal Allowance taper (if over £100,000), and your liability for the High Income Child Benefit Charge (HICBC).
Total taxable income includes your salary, self-employment profits, dividends, savings and investment interest, rental income, and any taxable state benefits or private pensions. It is the sum of all income subject to UK tax before any deductions.
You can deduct gross pension contributions (both personal and employer contributions), Gift Aid charitable donations, trading losses carried forward or set against general income, and payments to trade unions or political parties. These directly lower your ANI.
ANI is the threshold measure for several critical UK tax rules. If your ANI is over £60,000, you may face the High Income Child Benefit Charge. If it is over £100,000, your tax-free Personal Allowance begins to taper away, and if it exceeds £125,140, you lose your Personal Allowance entirely.
Yes. Unlike personal pension contributions where basic rate tax relief is added at source, employer pension contributions are deducted from your total taxable income when calculating your Adjusted Net Income. This makes them highly effective for keeping your ANI below tax thresholds.
Net Income is your total taxable income minus only trading losses and certain specific allowances. Adjusted Net Income goes a step further by also deducting gross pension contributions and Gift Aid donations. For most employees, ANI is the more important figure for tax planning.