UK income tax bands 2026/27
Tax year 6 April 2026 to 5 April 2027. Bands for England, Wales and Northern Ireland; Scotland has its own six bands.
Personal allowance
The first £12,570 of income is tax-free. The allowance falls by £1 for every £2 of adjusted net income over £100,000, so it is zero from £125,140. Between those two figures, each extra £1 costs 60p in tax.
England, Wales and Northern Ireland
| Band | Taxable income above the allowance | Salary (with the full allowance) | Rate |
|---|---|---|---|
| Personal allowance | – | up to £12,570 | 0% |
| Basic rate | £0 to £37,700 | £12,571 to £50,270 | 20% |
| Higher rate | £37,701 to £125,140 | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | over £125,140 | 45% |
Wales: the Welsh rates of income tax are set by the Senedd. For 2026/27 they are the same as in England and Northern Ireland.
Source: GOV.UK, Income Tax rates and allowances
Scotland
Scottish taxpayers pay Scottish rates on earnings. See Scottish income tax bands and calculator.
Examples
| Salary | Income tax a year |
|---|---|
| £25,000 | £2,484.20 |
| £50,000 | £7,484.20 |
| £75,000 | £17,428.40 |
| £110,000 | £33,428.40 |
| £150,000 | £53,703.00 |
England, tax code 1257L. Payroll gives code 1257L £12,579 of tax-free pay (1257 × £10 + £9), which is why the tax is slightly less than 20% of salary minus £12,570.
Rates checked 19 October 2026 against HMRC for the 2026/27 tax year (6 April 2026 – 5 April 2027). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on United Kingdom 2026/27 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).