Income tax bands 2026/27
Income tax is charged in slices. Each slice of your pay is taxed at its own rate, so moving into a higher band never taxes the pay below it. These are the 2026/27 bands, from GOV.UK.
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England, Wales and Northern Ireland
Income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Your Personal Allowance falls by £1 for every £2 of adjusted net income over £100,000, and is zero from £125,140. Welsh rates are currently the same as England’s.
Scotland
Scottish income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Bands assume the full Personal Allowance. Scottish rates apply to non-savings, non-dividend income.
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Slice by slice
What the bands do to one salary
| Slice | Pay in this slice | Rate | Tax |
|---|---|---|---|
| Personal Allowance | £12,570 | 0% | £0.00 |
| Basic rate | £26,469 | 20% | £5,293.80 |
| Total income tax | £26,469 | 20.0% | £5,293.80 |
That is the median full-time salary of £39,039 for April 2025 (ONS Annual Survey of Hours and Earnings), in GOV.UK’s own order: the allowance first, then each band in turn. The last row is income tax only — National Insurance is charged separately, on its own thresholds.
Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
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