Dentists’ taxable income rises across the UK

Published by National Health Service England, the annual report analyses data from the UK tax authority for self-employed primary care dentists for the 2024/2025 financial year. The statistics include income from both publicly commissioned and private dentistry, as tax records do not distinguish between the two. The report covers principal and associate dentists working full- and part-time.

Average taxable income increased across all four nations compared with 2023/2024. The increases in all four nations were statistically significant, and the largest year-on-year increases were recorded in Northern Ireland and Scotland. Principal dentists remained the highest earners across the UK, consistent with the greater financial responsibilities and business responsibilities generally associated with running a dental practice. The data also shows that gross earnings rose alongside business expenses. Higher taxable income does not, however, translate directly into an equivalent increase in take-home pay, since taxable income is calculated before income tax and pension contributions.

Recent research has also found that dentists’ career satisfaction and career trajectories are associated with factors such as their professional role and practice setting, highlighting that earnings represent only one measure of the profession’s long-term sustainability.

The report provides policymakers and the profession with an important benchmark for monitoring the financial sustainability of UK dentistry. As governments continue to reform public dental services, future earnings reports will provide a valuable indicator of whether these gains are sustained and how changes to funding and service delivery affect the profession’s long-term viability.

The report, titled Dental Earnings and Expenses Estimates, 2024/25, was published on 30 July 2026.

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