UK Income Tax bands, 2026-27

The tax year runs from 6 April 2026 to 5 April 2027. The standard Personal Allowance is £12,570. Bands below apply to taxable income, which is income above the allowance.

England, Wales and Northern Ireland

Band	Taxable income	Rate
Basic	up to £37,700	20%
Higher	£37,701 to £125,140	40%
Additional	over £125,140	45%

Scotland

Band	Taxable income	Rate
Starter	up to £3,967	19%
Basic	£3,968 to £16,956	20%
Intermediate	£16,957 to £31,092	21%
Higher	£31,093 to £62,430	42%
Advanced	£62,431 to £125,140	45%
Top	over £125,140	48%

Personal Allowance above £100,000

The allowance goes down by £1 for every £2 of adjusted net income above £100,000 and is nil at £125,140 or more. Read what that does to your pay.

GOV.UK also shows the bands as income bands for people with a full allowance: 20% from £12,571 to £50,270, 40% from £50,271 to £125,140 and 45% above; this is the same thing described on income instead of taxable income.

A worked example: a salary of £60,000 in England

The Personal Allowance is £12,570, so the taxable income is £47,430. The first £37,700 is taxed at 20%, which is £7,540. The rest, £9,730, is taxed at 40%, which is £3,892. The Income Tax for the year is £11,432. National Insurance is separate: see National Insurance.

The same salary in Scotland

With the Scottish bands the Income Tax on £60,000 is £13,182, which is £1,750 more than in England. Scottish bands apply to people who live in Scotland as defined by HMRC; this page does not decide who that is.

Sources

Income Tax rates, Personal Allowance and its reduction above £100,000, for the tax year 6 April 2026 to 5 April 2027: GOV.UK, "Income Tax rates and Personal Allowances" (gov.uk/income-tax-rates), read on 13 November 2026.
Tax bands for England, Wales, Northern Ireland and Scotland, Class 1 employee National Insurance (category A) and student loan thresholds, 2026 to 2027: GOV.UK, "Rates and thresholds for employers 2026 to 2027" (gov.uk), read on 13 November 2026.

Rates read on 13 November 2026 from GOV.UK and apply to the tax year 6 April 2026 to 5 April 2027; after 5 April 2027 they will be out of date. This site is independent, not connected with HMRC, and gives arithmetic, not tax advice.