Tax on a £10,000 Bonus in the UK
Exact HMRC figures for a £10,000 bonus on top of a £35,000 base salary, tax year 2026-27. Employed PAYE, Class 1 NI, no student loan or pension sacrifice. Scroll for a Scotland comparison and 2025-26 figures.
Gross bonus
£10,000
on top of £35,000
Income tax
£2,000
marginal rate 28%
Employee NI
£800
Class 1 at 8% / 2%
Net bonus
£7,200
28.0% deducted
Your total income of £45,000 stays within one tax band, so this bonus is effectively taxed at a flat marginal rate of 28% (income tax + NI combined). Your net of £7,200 is ~28.0% deducted.
HMRC breakdown — 2026-27
| Component | Amount | Notes |
|---|---|---|
| Gross bonus | £10,000 | On top of £35,000 salary |
| Income tax (incremental) | £2,000 | Marginal rate 28% |
| Employee NI (Class 1) | £800 | 8% below UEL / 2% above |
| Total deducted | £2,800 | 28.0% effective |
| Net bonus | £7,200 | What lands in your account |
2025-26 vs 2026-27
Personal Allowance (£12,570), basic/higher/additional thresholds (£37,700 / £125,140), dividend allowance and employee NI rates are all unchanged between 2025-26 and 2026-27, so this bonus produces the same net in both years at a £35,000 salary.
| Tax year | Income tax | NI | Net bonus |
|---|---|---|---|
| 2026-27 | £2,000 | £800 | £7,200 |
| 2025-26 | £2,000 | £800 | £7,200 |
England/Wales/NI vs Scotland
Scottish Parliament sets its own income tax bands. NI is UK-wide, so the gap is pure income tax.
| Region (2026-27) | Income tax | Net bonus |
|---|---|---|
| England, Wales & NI | £2,000 | £7,200 |
| Scotland | £2,381 | £6,819 |
Scotland nets £381 less than E/W/NI at this bonus level.
Run this with your real salary
These figures assume a £35,000 base salary. For a precise net bonus on your own numbers — including student loan, pension sacrifice, and tax-free childcare clawback — use the full calculator.
Frequently asked
How much tax on a £10,000 bonus in the UK?
On a £10,000 bonus added to a £35,000 salary for 2026-27, HMRC takes £2,000 income tax plus £800 employee NI, so you net £7,200 (28.0% deducted). Your marginal rate on the next pound is 28%.
What is the Scotland net on a £10,000 bonus?
£6,819 — that's £381 less than England/Wales/NI at a £35,000 salary. Scotland's extra Intermediate (21%), Advanced (45%) and Top (48%) bands create the divergence once you cross into higher earnings.
Can I avoid tax by putting the bonus into a pension?
Yes — bonus sacrifice diverts the full £10,000 into your workplace pension before it's taxed, so you keep all £10,000 as pension contribution instead of a smaller net figure. You skip income tax and both 8%/2% employee NI, and many employers also pass across their 15% employer NI saving. Watch the £60,000 annual allowance cap and tapered allowance if you earn over £260k.