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
Paid on NHS Agenda for Change?
If you're paid on the NHS Agenda for Change pay scales, use the NHS Pay Calculator for an exact take-home figure by band and pay point, including the 2026/27 3.3% pay award, HCAS London weighting, and NHS Pension Scheme tiered contributions.
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?
Do doctors earning over £100,000 lose their personal allowance?
How are NHS pension contributions taxed?
What tax rules apply to private practice income?
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.