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Student Loan

Student Loan Repayment Thresholds Explained (2025-26)

All UK student loan plan thresholds for 2025-26, repayment rates, when loans are written off, and how multiple plans interact.

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Plan 1 / 2 / 4 / 5 plus postgraduate loan repayments by income — current thresholds and 9% / 6% rates.

Student loan repayments in the UK are collected through PAYE or Self Assessment — but the amount you repay depends entirely on which plan you are on and how much you earn. There are now four main student loan plans in operation, each with different repayment thresholds and write-off rules. Getting the details right matters: overpaying or underpaying can have consequences for your finances and your credit with the Student Loans Company.

The Four Student Loan Plans

Which plan you are on depends on when and where you studied:

PlanWho It Applies To
Plan 1Students who started undergraduate courses in England or Wales before September 2012, or from Scotland or Northern Ireland
Plan 2Students who started undergraduate courses in England or Wales from September 2012 to July 2023
Plan 4Students who studied in Scotland (all years — note this replaced Plan 1 for Scottish students)
Plan 5Students who started undergraduate courses in England from August 2023 onwards

Postgraduate loans (both master’s and doctoral) have their own separate plan.

Repayment Thresholds (2025-26)

You only repay your student loan when your income exceeds the threshold for your plan. Below the threshold, no repayments are made.

PlanAnnual ThresholdMonthly ThresholdWeekly Threshold
Plan 1£24,990£2,082.50£480.19
Plan 2£27,295£2,274.58£524.90
Plan 4£31,395£2,616.25£603.75
Plan 5£25,000£2,083.33£480.77
Postgraduate Loan£21,000£1,750£403.85

Repayment is 9% of income above the threshold for Plans 1, 2, 4, and 5. For Postgraduate Loans, the rate is 6%.

Repayment Rate

Once your income exceeds the threshold, you repay 9% of the amount above the threshold (or 6% for Postgraduate Loans). This is not a flat 9% of your total income — only the excess is subject to repayment.

Example (Plan 2):

Salary: £35,000 Plan 2 threshold: £27,295 Repayment income: £35,000 − £27,295 = £7,705 Annual repayment: £7,705 × 9% = £693.45 (£57.79 per month)

Example (Plan 5):

Salary: £35,000 Plan 5 threshold: £25,000 Repayment income: £35,000 − £25,000 = £10,000 Annual repayment: £10,000 × 9% = £900 (£75 per month)

When Loans Are Written Off

Each plan has a different write-off period. If the loan is not fully repaid within this time, the remaining balance is cancelled.

PlanWrite-Off Point
Plan 1Age 65, or 25 years after first due repayment date (whichever comes first)
Plan 230 years after the April following graduation
Plan 4Age 65, or 30 years after first due repayment date
Plan 540 years after the April following graduation
Postgraduate Loan30 years after the April following graduation

The write-off is the most important difference between plans when assessing the true cost. Many Plan 2 borrowers (who graduated between 2012 and 2023) will never repay their full balance — the loan is more like a graduate tax than a conventional debt, because repayments stop once the 30-year clock runs out. Plan 5 borrowers face a 40-year repayment window, meaning higher earners are more likely to repay in full.

If You Have Multiple Plans

If you have both a Plan 1 (or 2 or 5) loan and a Postgraduate Loan, you repay both simultaneously:

  • 9% of income above your undergraduate plan threshold
  • 6% of income above the postgraduate threshold (£21,000)

Both deductions are made through PAYE. It is possible to pay up to 15% of income above the respective thresholds if you have both types of outstanding loan.

Example (Plan 2 + Postgraduate Loan):

Salary: £40,000

Plan 2 repayment: (£40,000 − £27,295) × 9% = £12,705 × 9% = £1,143.45 Postgraduate repayment: (£40,000 − £21,000) × 6% = £19,000 × 6% = £1,140 Total: £2,283.45 per year (£190.29 per month)

How Repayments Are Collected

For employees, repayments are deducted through PAYE by your employer, in the same way as income tax and National Insurance. Your payslip will show a student loan deduction.

For the self-employed, repayments are calculated and paid through Self Assessment. You declare your income on your tax return, and HMRC calculates the repayment due.

Student loan repayments are based on all income assessed through Self Assessment — including self-employment profits, rental income, dividends, and savings interest (if assessed via Self Assessment).

Interest Rates

Interest rates on student loans vary by plan:

  • Plan 1: Whichever is lower — RPI or the Bank of England base rate plus 1%. In 2025-26 this is broadly capped at around RPI.
  • Plan 2: RPI while studying; RPI plus up to 3% after graduation (depending on income).
  • Plan 4: Same basis as Plan 1.
  • Plan 5: RPI (during study and repayment — the interest rate was simplified for Plan 5).
  • Postgraduate Loan: RPI plus 3%.

For many Plan 2 borrowers, the interest rate has historically meant their balance grows faster than they repay it — reinforcing the view that for lower earners, the loan is effectively a graduate tax rather than a debt that will be cleared.

Voluntary Overpayments

You can make voluntary overpayments directly to the Student Loans Company at any time. However, consider carefully before doing so:

  • Voluntary overpayments are not refundable.
  • If you are on Plan 2 and unlikely to repay the full balance within 30 years, overpaying may not be financially advantageous — the balance will be written off regardless.
  • High earners on Plan 5 (40-year write-off) are more likely to benefit from clearing the balance early.

Key Takeaways

  • Plan 1 threshold: £24,990 | Plan 2: £27,295 | Plan 4: £31,395 | Plan 5: £25,000 | Postgraduate: £21,000 for 2025-26.
  • Repayments are 9% of income above the threshold (6% for Postgraduate Loans).
  • Write-off periods differ: 25 or 30 years (Plan 1), 30 years (Plan 2), 30 years (Plan 4), 40 years (Plan 5).
  • On a £35,000 salary, a Plan 2 borrower repays approximately £57 per month; a Plan 5 borrower repays approximately £75 per month.
  • Having multiple plans can mean two separate deductions — potentially up to 15% of income above both thresholds.

Use the student loan calculator to see your exact monthly and annual repayments across all plan types.

student-loan plan-1 plan-2 plan-5

See the real numbers

Full tax breakdowns at common salary levels:

Last updated 3 May 2026Tax year 2025-26

Data sources: HMRC (gov.uk/hmrc)

This tool is general information only, not financial advice.

Reviewed by UK Tax Tools Editorial Desk

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