Northern Ireland dentists’ average taxable income rises to £87,600 as new figures reveal sharp increase

Northern Ireland dentists working in General Dental Services (GDS) saw their average taxable income rise by almost 14% during 2024/25, according to newly published official figures.

The latest estimates show the average taxable income for self-employed NHS dentists increased from £77,000 in 2023/24 to £87,600 in 2024/25 — a statistically significant increase of 13.7%.

The figures, published by NHS England, provide an insight into the earnings and business costs of self-employed General Dental Services dentists in Northern Ireland. They cover both practice-owning principal dentists and self-employed associate dentists.

Higher earnings, but rising business costs

Average gross earnings for all self-employed dentists reached £184,700 during 2024/25, while average business expenses climbed to £97,100.

That means more than half of dentists’ gross earnings — 52.6% — were absorbed by business expenses before taxable income was calculated.

The report cautions that year-on-year comparisons should be treated carefully because changes in workforce numbers, activity levels, VAT and contractual arrangements can all influence the results.

Associates saw the biggest increase

Associate dentists experienced the strongest growth in taxable income.

Their average taxable income increased by 16.7%, rising from £65,500 in 2023/24 to £76,500 in 2024/25. NHS England said this increase was statistically significant.

Principal dentists recorded a smaller increase, with average taxable income rising from £121,200 to £133,500 — an increase of 10.2%, although this was not considered statistically significant.

Gross earnings also increased across both groups, with principal dentists seeing a 19.7% rise and associates recording a 17.8% increase.

Private work linked to higher incomes

The report found dentists who relied more heavily on private dentistry generally earned more than those whose work was mainly NHS-funded.

Dentists whose Health Service work accounted for at least 75% of their income reported the lowest average taxable income at £70,700.

By comparison, those whose NHS work made up 25% or less of their earnings reported average taxable income of £105,300, while dentists whose NHS work represented between 25% and 75% of their income averaged £103,000.

Differences by gender and age

Male self-employed dentists continued to report higher average earnings than female dentists.

Average taxable income for men was estimated at £111,100, compared with £73,200 for women.

The report notes these figures include both full-time and part-time dentists and says previous research has shown male dentists generally work longer weekly hours, which may help explain some of the difference.

Among all self-employed dentists and associate dentists, those aged 45 and over recorded the highest average earnings and taxable income.

For principal dentists, those aged 35 to 45 reported the highest average taxable income.

Biggest business costs

The largest average business expense for self-employed dentists remained the broad “Other”category at £57,700.

This was followed by:

• Employee costs: £21,600

• Office and general business expenses: £8,000

• Premises costs: £6,200

Together these accounted for the largest share of dentists’ allowable business expenses.

What the figures do – and do not – show

NHS England stresses the report should not be interpreted as representing the earnings of a typical dentist.

Financial arrangements vary widely between practices and dentists, and the report combines both full-time and part-time practitioners.

It also notes that direct comparisons with other UK nations are not appropriate because each country operates different dental contract arrangements and uses different methods to classify dentists.

The full Dental Earnings and Expenses Estimates 2024/25 report is available on the NHS England website (https://digital.nhs.uk/data-and-information/publications/statistical/dental-earnings-and-expenses-estimates).