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Who is leaving Britain and what it costs to stay

Your tax receipt

Have dividend income too? Use the dividend tax calculator to include salary, dividends and the personal allowance taper.

Where do my taxes go? See what your salary pays in income tax and employee National Insurance, split in proportion to UK public spending.

The social contract in numbers shows official income tax shares, household benefits and public finances.

How this is worked out

Spending sources and rounding

HM Treasury, Public Expenditure Statistical Analyses 2026, Table 4.2. Period: 2025-26 (outturn). Last checked: 25 October 2026. Checked.

Shares are rebased to public sector expenditure on services, excluding EU transactions and accounting adjustments, then normalised across the remaining positive categories. The published services total is £1,227.6bn (2025-26 outturn); the retained rounded categories sum to £1,227.9bn. Debt interest is separated from general public services.

The general public services total is £165.5bn, including £130.3bn debt interest. We show debt interest separately, leaving £35.2bn for other general public services.

Each share is its spending amount divided by the sum of the retained positive categories. Whole pennies go to the largest fractional remainders so the lines add up to your tax. These are UK-wide spending shares, including when you choose Scotland. HMRC uses public spending proportions too, with slightly different category labels.

HMRC average income tax per taxpayer

£8,510.00 (2026-27, projection). The 2023-24 outturn is £7,470.00.

HMRC: Income Tax liabilities statistics: tax year 2023 to 2024 to tax year 2026 to 2027. Published: 15 July 2026. Last checked: 25 October 2026. HMRC tables (ODS), Table 2.5, All Ranges.

HMRC Table 2.5, All Ranges. Amounts are rounded to 3 significant figures. The average is stated by HMRC, so dividing the rounded total by the rounded taxpayer count may give a different result. Only 2023-24 is outturn, from the Survey of Personal Incomes (SPI) 2023-24. Projections for 2024-25 to 2026-27 use SPI 2023-24 with Office for Budget Responsibility (OBR) March 2026 Economic and Fiscal Outlook assumptions. National Insurance and other taxes are excluded.

This compares income tax amounts with a UK-wide average for all income taxpayers, including people with non-salary income. It does not forecast lost revenue from departures.

Salary tax assumptions and limits

Salary only, no pension contributions. The UK engine includes the personal allowance taper and the selected region's income tax bands. Employee National Insurance uses annual thresholds for someone below State Pension age. It excludes employer NI, other taxes and other income.

UAE tax sources and limits