Tax Guide for Doctors in the UK
UK tax guide for doctors. Understand income tax bands, National Insurance, and HMRC-approved deductions for NHS and private medical practitioners.
Quick Tax Snapshot (2026-27)
Based on a typical salary of £75,000 for doctors. Compare England/Wales/NI and Scotland rates.
| England/Wales/NI | Scotland | |
|---|---|---|
| Gross Salary | £75,000 | £75,000 |
| Income Tax | £17,432 | £19,482 |
| National Insurance | £3,511 | £3,511 |
| Take-Home Pay | £54,057 | £52,007 |
Living in Scotland? You'd pay £2,050.05 more in income tax on this salary.
Effective income tax rate (England): 23.2% | Effective NI rate: 4.7% | Personal allowance: £12,570
Key Tax Deductions for Doctors
- ✓ General Medical Council (GMC) registration fee — HMRC approved
- ✓ Medical defence union / medical protection subscriptions
- ✓ Royal college membership fees (e.g. MRCP, MRCS)
- ✓ British Medical Association (BMA) membership
- ✓ Specialist medical journals, textbooks, and online resources
Income Tax Breakdown
| Band | Rate | Taxable Amount | Tax |
|---|---|---|---|
| Basic | 20% | £37,700 | £7,540 |
| Higher | 40% | £24,730 | £9,892 |
Frequently asked questions
Is the GMC registration fee tax deductible?
Yes. The General Medical Council annual retention fee appears on HMRC's approved list of professional subscriptions, making it fully deductible. Claim it via P87 or self-assessment.
Do doctors earning over £100,000 lose their personal allowance?
Yes. The personal allowance of £12,570 tapers away by £1 for every £2 of income above £100,000, meaning it is fully withdrawn at £125,140. This creates an effective 60% marginal rate on income between £100,000 and £125,140.
How are NHS pension contributions taxed?
NHS Pension Scheme contributions are deducted before PAYE is calculated, so you automatically receive tax relief at your marginal rate. Contributions are tiered based on pensionable pay, ranging from 5.2% to 12.5% for 2025–26.
What tax rules apply to private practice income?
Income from private practice must be declared to HMRC via self-assessment, regardless of whether you also receive NHS salary. You should register for self-assessment if your private income exceeds £1,000 in a tax year.
Calculate Your Exact Take-Home Pay
The figures above are based on the typical doctors salary. Use our free UK income tax calculator to enter your exact salary, pension contributions, student loan, and more.