Douglas Olsen
PhD students in the UK may receive a stipend to support themselves during their studies. This stipend is generally considered to be tax-free, though there is some ambiguity around whether it affects the tax owed on additional income. Students may also receive a salary if they assist with undergraduate teaching or research, and this income is typically taxed.
| Characteristics | Values |
|---|---|
| PhD student stipend taxable | No |
| PhD student salary taxable | Yes |
| PhD student National Insurance contributions | Yes |
| PhD student council tax | No |
| PhD student tuition fees | Paid for by studentship |
| PhD stipend amount | £15,000-£18,000 per annum |
| PhD stipend amount (London) | £22,780 per annum |
| PhD stipend amount (outside London) | £20,780 per annum |
| PhD student income tax threshold | £12,570 per annum |
| PhD student National Insurance threshold | £166 per week |
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What You'll Learn
PhD students and income tax
PhD students in the UK typically receive a stipend to support themselves during their PhD. This stipend is usually tax-free. However, it's important to note that not all PhD projects include funding, and funding may not be available for every applicant. The amount of the stipend can vary, but it typically ranges from £15,000 to £18,000 per year. Some organisations offer higher stipends, such as the Wellcome Trust, which provides an annual stipend of up to £23,300 outside London and £26,000 within London. PhD students may also have the opportunity to increase their income by assisting in undergraduate teaching or research, which can be paid positions.
While the stipend itself is usually tax-free, PhD students may still be subject to taxes on any additional income they earn. For example, if a PhD student takes on a part-time job or receives a salary for teaching or research assistantships, they may be required to pay income tax and National Insurance contributions on that income. The specific tax rules and thresholds may vary depending on the student's employment status and the nature of their relationship with the host university.
In the UK, for the 2019/20 tax year, individuals were required to pay a 20% tax on any income above £12,500 but less than £50,000. They were also required to make National Insurance contributions of 12% on weekly earnings over £166 but less than £962. It's important for PhD students to be aware of these thresholds and their tax obligations, especially if they have multiple sources of income.
Overall, while PhD stipends in the UK are generally tax-free, students with additional income may need to pay taxes on those earnings. It is always advisable for individuals to consult official government sources or seek professional tax advice to understand their specific tax liabilities.
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PhD stipends and tax
PhD stipends in the UK are generally tax-free. However, it's important to note that this exemption only applies to the stipend itself and not any additional income a student may earn through teaching or research assistantships. While the stipend is tax-free, PhD students may still be required to pay National Insurance (NI) contributions if their total income, including any additional earnings, exceeds a certain threshold.
The stipend amount can vary depending on various factors, such as the student's location, the specific PhD project, and the funding source. For example, STEM PhDs often have funding included with the project, while non-STEM PhDs may require separate funding applications. The typical stipend range is between £15,000 and £18,000 per year, but some organisations offer higher stipends. For instance, Wellcome Trust, a research charity in London, offers stipends of up to £23,300 and £26,000 for doctoral students outside and within London, respectively. In 2025/26, most new PhD students in London will receive a stipend of at least £22,780 per year, while those outside London will receive a minimum of £20,780.
In addition to the stipend, PhD students may also receive tuition fee waivers as part of their studentship. These waivers can amount to significant savings, as UK tuition fees for doctoral courses can reach £4,500 per year.
It's worth noting that while PhD stipends are generally tax-free, students with additional income from part-time jobs or other sources may need to pay taxes on that income. The tax liability will depend on the student's total income and the applicable tax thresholds and regulations.
To summarise, while PhD stipends in the UK are typically tax-free, it's important for students to be aware of the potential tax implications of any additional income they earn during their studies.
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Tax on part-time PhDs
In the UK, PhD students can receive a stipend of between £15,000 and £18,000 per year. Some organisations offer substantially higher stipends, such as the Wellcome Trust, a London-based research charity, which offers stipends of up to £23,300 and £26,000 for doctoral students based outside and inside London, respectively. PhD stipends are tax-free, meaning that students do not need to pay income tax or make national insurance contributions on this income.
However, if a PhD student has a separate source of income, such as a part-time job or salary from a Graduate Teaching Assistantship (GTA), they may be required to pay tax on this additional income. For the 2019/2020 UK tax year, individuals were required to pay a 20% tax on any income above £12,500 but less than £50,000. They were also required to make national insurance contributions of 12% on weekly earnings over £166 but less than £962.
It is important to note that international students on a Tier 4 visa will have certain restrictions on the amount they can work during term time, typically limited to 20 hours per week.
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PhD students and National Insurance
PhD students in the UK do not pay tax on their stipends, which typically range from £15,000 to £18,000 per year. Some stipends can be much higher, such as those offered by the Wellcome Trust, which provides an annual stipend of up to £23,300 and £26,000 for doctoral students based outside and within London, respectively. However, PhD students may be required to pay National Insurance (NI) contributions if they have an income above a certain threshold, typically through teaching or research assistantships.
The National Insurance threshold for the 2019/2020 tax year was £166 per week, and individuals were required to pay 12% of their earnings between £166 and £962 per week. While PhD stipends are generally not subject to NI contributions, any additional income from teaching or research work may push a student's total income above this threshold, requiring them to pay NI.
Some universities only allow PhD students to work within the university, taking on roles such as tutoring, lab work, marking, or exam invigilation. In these cases, the university typically structures the work and payments to keep earnings below the NI threshold. However, students with additional sources of income, such as a side job or self-employment, may still need to pay NI on their total earnings.
It is important to note that while NI contributions are not required for PhD students, they can impact future state pension entitlements. Individuals need 30 years of contributions for a full state pension, and missing years during a PhD can reduce the pension amount. Students can consider making voluntary NI contributions to avoid shortfalls, especially if they are older and closer to retirement age.
In summary, while PhD stipends in the UK are generally tax and NI-free, students with additional income sources may need to pay NI contributions. The impact of missing NI contributions during a PhD can vary depending on individual circumstances, and students should carefully consider their long-term pension plans when deciding whether to make voluntary contributions.
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PhD students and student loans
PhD students in the UK can receive a stipend, which is tax-free. The stipend varies between £15,000 and £18,000 per year, although some positions offer a stipend of up to £23,000-£26,000 per year. PhD students are also exempt from paying student loans or council tax. However, they may be required to pay National Insurance (NI) contributions if their income exceeds a certain threshold, typically through teaching or research assistantships.
In terms of student loans, PhD loans are available for eligible students in England, Wales, and the Republic of Ireland. The loan amount for the 2025/26 academic year is £30,301, and applications are made through Student Finance England or Student Finance Wales. PhD loans are not available in Scotland and Northern Ireland, but students in these countries can explore other funding options such as scholarships.
The eligibility criteria for PhD loans include being a UK national, having lived in the UK for at least three years (excluding short-term travel or study), and being ordinarily resident in England or Wales. The doctoral course must also meet certain requirements, such as starting in the 2025/26 academic year, lasting between three and eight years, and being hosted by a UK university.
Repayments for PhD loans typically begin once the borrower completes their PhD and earns at least £21,000 per year. The interest rate on the loan is RPI (Retail Prices Index) +3%, and any remaining debt is cancelled after 30 years from the start of repayments.
It is important to note that PhD loan applications have specific deadlines and may impact the maximum amount that can be borrowed. Students are advised to apply early if they require financial support throughout their doctorate.
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Frequently asked questions
PhD stipends in the UK are generally tax-free. However, PhD students may pay tax on additional income from teaching or research assistantships if it exceeds a certain threshold.
For the 2019/2020 tax year, you must pay a 20% tax on any income above £12,500 but less than £50,000. You must also pay 12% of your weekly earnings over £166 but less than £962 in National Insurance contributions.
PhD stipends in the UK typically range from £15,000 to £18,000 per year, but can be higher depending on the institution and field of study. For example, STEM PhDs often have higher stipends than non-STEM PhDs.
No, PhD students are exempt from paying student loans or council tax in the UK.
International PhD students may be subject to different tax laws and may need to pay taxes on their stipend. It's important to check with the relevant government bodies to determine your tax liability.
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