Doctor salary in the UK after tax — 2026
Medicine is one of the few UK careers where a 40% tax rate hits you fairly early. A Foundation Year 2 doctor already faces it on their overtime. Here's the full picture of what each NHS grade actually takes home.
Take-home pay by NHS grade — 2026
Junior doctor pay was reformed substantially after the 2024 strikes. All figures below reflect the 2026 pay schedule, including the 4.99% uplift from April 2026. Pension contribution is via NHS Pension Scheme (7.1%–12.5% depending on earnings).
| Grade | Gross Salary | Monthly Net (before pension) | After Pension |
|---|---|---|---|
| Foundation Year 1 (FY1) | £40,190 | £2,726/mo | £2,488/mo |
| Foundation Year 2 (FY2) | £45,994 | £3,036/mo | £2,750/mo |
| ST1–ST2 (Core Training) | £54,499 | £3,421/mo | £3,028/mo |
| ST3–ST6 (Specialty Registrar) | £61,825–£70,425 | £3,777–£4,182/mo | £3,300–£3,640/mo |
| ST7–ST8 (Senior Registrar) | £76,582 | £4,463/mo | £3,845/mo |
| Salaried GP (BMA standard) | £78,699–£118,759 | £4,559–£5,941/mo | £3,930–£4,975/mo |
| Consultant (entry point) | £113,565 | £5,801/mo | £4,900/mo |
| Consultant (top of scale) | £150,569 | £7,078/mo | £5,935/mo |
All figures based on basic salary. Junior doctors typically earn additional pay for out-of-hours work and on-call supplements (30%–50% uplift common). Pension rates: 7.1% (under £27,000), 9.3% (£27k–£51k), 12.5% (£51k+).
The £100,000 problem — consultants and the tax trap
The single most misunderstood aspect of consultant pay is what happens between £100,000 and £125,140. That £25,000 band is taxed at an effective 60% marginal rate. It works like this:
- Income tax at 40% (higher rate) = 40p per extra £
- Personal allowance tapers away at 50p per £2 earned above £100,000
- Combined: you keep just 40p in every extra £ earned in this bracket
A consultant on £113,565 basic has already lost their personal allowance completely. Their effective marginal rate on earnings from £100k–£125k was 60%. This is why salary sacrifice into pension is extremely popular at this level — every £1 put into pension reduces the tax bill by 60p.
On £113,565 gross (no pension sacrifice), monthly take-home is about £5,801. With maximum pension sacrifice back below £100,000, effective monthly take-home might be similar, but with significantly more going into the pension. Many consultants use this deliberately.
NHS pension at consultant level — the numbers
The NHS Pension Scheme costs a consultant 12.5% of earnings (above certain thresholds). On £113,565 that's £14,196/year in contributions. But here's what that buys:
- Defined-benefit pension: 1/54th of career average earnings per year of service
- A consultant working 35 years at average earnings of £120,000: pension of ~£77,000/year
- Employer contributes 23.68% on top — so the true employer cost is ~£27,000/year extra
- Index-linked for life, survivor's pension, no investment risk
The 2023 pension tax changes (LTA abolished, AA raised to £60,000) made NHS pension accrual at consultant level considerably less punitive than it was. But high-earning consultants still need to monitor annual allowance carefully — particularly those with pre-2016 scheme benefits.
Salary distribution — where UK doctors sit
| Percentile | Gross Annual | Monthly Take-Home (before pension) |
|---|---|---|
| P25 (FY1–ST2) | ~£45,000–£54,000 | ~£2,980–£3,400/mo |
| P50 Median (GP / mid registrar) | ~£85,000–£95,000 | ~£4,650–£5,140/mo |
| P75 (Consultant mid) | ~£130,000 | ~£6,200/mo |
| P90 (Consultant top + supplements) | ~£160,000+ | ~£7,500–£8,000/mo |
Private practice income not included. NHS consultants with significant private work can earn £200,000–£400,000 total. Source: NHS Digital, BMA pay circulars 2026.
Frequently asked questions
It depends heavily on grade. A newly qualified FY1 doctor (£40,190) takes home around £2,726/month before pension deductions. A mid-career GP salaried on £85,000 takes home roughly £4,975/month before pension. A consultant on £113,565 takes home about £5,801/month before pension — plus the 12.5% pension contribution is building a significant guaranteed income for retirement.
Foundation doctors start paying higher rate (40%) tax quite quickly. An FY2 on £45,994 already pays some 40% tax on earnings above £50,270 if they work significant overtime, and most training grade doctors get supplements that push them into higher rate territory. ST3+ doctors almost certainly pay 40% on a significant portion of their income. Consultants and GPs over £100,000 face a 60% effective rate on the £100,000–£125,140 band.
A salaried GP on the BMA recommended scale (£78,699–£118,759 in 2026) takes home roughly £4,559–£5,941/month before pension. After the 12.5% pension contribution, that's around £3,930–£4,975/month. GP partners can earn considerably more or less — their income depends on practice profitability, list size, and local contracts. Some GP partners report net earnings well over £150,000; others under £70,000 after practice costs.
Financially, medicine looks less compelling in the UK than many assume, especially in the early years. A medical graduate qualifies at 23–24 after a £55,000–£60,000 student loan (tuition + maintenance), earns £40,190 as FY1, and reaches consultant salary around age 35–38 after 12+ years of training. A software engineer who starts at 21 and earns £70,000–£120,000 by 30 will accumulate significantly more savings in their 20s. The financial case for medicine is strongest for those who reach consultant or GP partnership level and hold on long enough for the NHS pension to crystallise — which at 12.5% employer + 23.68% employer contribution is extraordinary in absolute terms.