Income Tax Bands 2026/27
UK Income Tax rates and bands for 6 April 2026 to 5 April 2027, for England, Wales and Northern Ireland, and for Scotland.
2026/27 rates · verified 11 October 2026
England, Wales and Northern Ireland
| 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% |
Wales can set its own rates, but for 2026/27 they match England and Northern Ireland.
Scotland
| 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% |
Scottish rates apply to earnings and pensions for anyone who lives in Scotland. Your tax code starts with S.
Personal Allowance
The Personal Allowance is £12,570. If your adjusted net income is over £100,000, it goes down by £1 for every £2 above £100,000. At £125,140 it's zero. If you're married or in a civil partnership, you can transfer £1,260 of unused allowance to your partner with Marriage Allowance.
Tax on different salaries
| Salary | Take-home (rUK) | Per month | Take-home (Scotland) | Per month |
|---|---|---|---|---|
| £15,000 | £14,320 | £1,193 | £14,344 | £1,195 |
| £20,000 | £17,920 | £1,493 | £17,959 | £1,497 |
| £25,000 | £21,520 | £1,793 | £21,559 | £1,797 |
| £28,000 | £23,680 | £1,973 | £23,719 | £1,977 |
| £30,000 | £25,120 | £2,093 | £25,155 | £2,096 |
| £32,000 | £26,560 | £2,213 | £26,575 | £2,215 |
| £35,000 | £28,720 | £2,393 | £28,705 | £2,392 |
| £38,000 | £30,880 | £2,573 | £30,835 | £2,570 |
| £40,000 | £32,320 | £2,693 | £32,255 | £2,688 |
| £45,000 | £35,920 | £2,993 | £35,524 | £2,960 |
| £50,000 | £39,520 | £3,293 | £38,024 | £3,169 |
| £55,000 | £42,457 | £3,538 | £40,807 | £3,401 |
| £60,000 | £45,357 | £3,780 | £43,607 | £3,634 |
| £70,000 | £51,157 | £4,263 | £49,207 | £4,101 |
| £80,000 | £56,957 | £4,746 | £54,657 | £4,555 |
| £90,000 | £62,757 | £5,230 | £59,957 | £4,996 |
| £100,000 | £68,557 | £5,713 | £65,257 | £5,438 |
| £120,000 | £76,157 | £6,346 | £71,357 | £5,946 |
| £150,000 | £91,286 | £7,607 | £85,355 | £7,113 |
Tax bands in pay periods
| Band (rUK) | Monthly | Weekly |
|---|---|---|
| Personal Allowance | Up to £1,048 | Up to £242 |
| Basic rate 20% | £1,048 to £4,189 | £242 to £967 |
| Higher rate 40% | £4,189 to £10,428 | £967 to £2,407 |
| Additional rate 45% | Over £10,428 | Over £2,407 |
Monthly and weekly figures are approximate (yearly band ÷ 12 or ÷ 52, with the standard allowance), for checking payslips.
Savings, dividends and other income
Savings interest is covered first by the starting rate for savings (up to £5,000, for people with other income under £17,570) and then the Personal Savings Allowance (£1,000 for basic rate taxpayers, £500 for higher rate, nothing for additional rate). Dividends get a £500 allowance and are taxed at their own dividend rates.
Frequently asked questions
What are the tax brackets for 2026/27?
In England, Wales and Northern Ireland: 0% up to £12,570, 20% from £12,571 to £50,270, 40% from £50,271 to £125,140 and 45% above £125,140. In Scotland: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate.
Have the tax bands changed for 2026/27?
Not in England, Wales and Northern Ireland: the Personal Allowance and higher rate threshold are frozen. Scotland raised the thresholds for its basic and intermediate rates for 2026/27, while the higher rate still starts at £43,663.
Do I pay 40% on all my income if I earn over £50,270?
No. Only the part of your income above £50,270 is taxed at 40%. Everything below is taxed at the lower rates first.
What is the 60% tax trap?
Between £100,000 and £125,140, you lose £1 of Personal Allowance for every £2 you earn. That extra £1 of taxable income is taxed at 40%, so each £2 earned costs £1.20 in tax: an effective 60% rate.
Which bands apply to savings and dividends?
Savings and dividends use the UK-wide bands (20%, 40%, 45% thresholds), even for Scottish taxpayers. Dividends have their own rates: 10.75%, 35.75% and 39.35% for 2026/27.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.