Most UK tax questions start with a simple one: what rate do I actually pay? The answer depends on where your income sits across the bands. Here are the confirmed figures for the 2026/27 tax year that began on 6 April 2026.
The 2026/27 rates and bands
England, Wales, and Northern Ireland share the same income tax bands. Scotland has its own.
England, Wales, and Northern Ireland
- Personal Allowance: £0 to £12,570 — 0 per cent
- Basic rate: £12,571 to £50,270 — 20 per cent
- Higher rate: £50,271 to £125,140 — 40 per cent
- Additional rate: over £125,140 — 45 per cent
Scotland
- Starter rate: £12,571 to £14,876 — 19 per cent
- Basic rate: £14,877 to £26,561 — 20 per cent
- Intermediate rate: £26,562 to £43,662 — 21 per cent
- Higher rate: £43,663 to £75,000 — 42 per cent
- Advanced rate: £75,001 to £125,140 — 45 per cent
- Top rate: over £125,140 — 48 per cent
Worked examples
£25,000 salary (England): first £12,570 tax-free, then 20 per cent on £12,430 = £2,486 income tax.
£45,000 salary (England): first £12,570 tax-free, then 20 per cent on £32,430 = £6,486 income tax.
£65,000 salary (England): £12,570 tax-free, 20 per cent on £37,700 (£7,540), then 40 per cent on £14,730 (£5,892). Total £13,432.
£130,000 salary (England): personal allowance is tapered to zero between £100,000 and £125,140, so effective tax runs higher than the headline 45 per cent in that narrow range.
Use our UK salary calculator to run your own figure, or our Scottish income tax calculator if you live in Scotland.
The taper between £100k and £125k
If you earn between £100,000 and £125,140, you lose £1 of personal allowance for every £2 of income. That creates an effective 60 per cent marginal rate in that band, which is why pension contributions in that range often make a large difference.
Allowances that sit on top
- Personal Savings Allowance: £1,000 for basic-rate taxpayers, £500 for higher-rate.
- Dividend Allowance: £500 tax-free.
- Starting Rate for Savings: up to £5,000 of interest free of tax if your other income is low.
- Marriage Allowance: transfer £1,260 between spouses.
The bottom line
The bands are unchanged for 2026/27, but the continued freeze on the personal allowance and the £50,270 higher-rate threshold means more people are moving up a band through pay rises alone. Run your figures at least once a year to see where you stand.