Income tax rates and bands 2026/27
The personal allowance, the 20%, 40% and 45% bands for England, Wales and Northern Ireland, the Scottish bands, and what each salary keeps after tax and NI in 2026/27.
- 2026/27 tax year, reviewed 2nd September 2026
- Figures from HMRC and the Treasury
- Updated automatically when rates change
- £12,570Personal allowance
- £50,270Higher rate starts
- £125,140Additional rate starts
What changed from 2025/26 to 2026/27
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Personal allowance | £12,570 | £12,570 | No change |
| Higher-rate threshold | £50,270 | £50,270 | No change |
| Scottish starter band top (taxable) | £2,827 | £3,967 | +£1,140 |
| Scottish basic band top (taxable) | £14,921 | £16,956 | +£2,035 |
Full rates and thresholds
Everything for 2026/27 in one place.
England, Wales and Northern Ireland
| Band | Income | Rate |
|---|---|---|
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | £125,141 and above | 45% |
Scotland
| Band | Income | Rate |
|---|---|---|
| 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 | £125,141 and above | 48% |
What a salary keeps (rUK, standard code, no pension)
| Gross salary | Income tax | Employee NI | Take-home |
|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 |
| £35,000 | £4,486 | £1,794 | £28,720 |
| £50,000 | £7,486 | £2,994 | £39,520 |
| £75,000 | £17,432 | £3,511 | £54,057 |
| £110,000 | £33,432 | £4,211 | £72,357 |
Worth knowing
- The personal allowance is withdrawn by £1 for every £2 of income above £100,000, giving an effective 60% marginal rate between £100,000 and £125,140.
- Allowance and thresholds are frozen until April 2031, so pay rises pull more income into higher bands each year (fiscal drag).
- Scottish rates apply to earned income of Scottish taxpayers; savings and dividend income use UK-wide rates.
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Frequently asked questions
What is the personal allowance for 2026/27?
£12,570. It has been at this level since April 2021 and is frozen until April 2031. It reduces once income passes £100,000.
When do I start paying 40% tax?
On income above £50,270 in England, Wales and Northern Ireland. In Scotland the 42% higher rate starts at £43,662.
Did income tax rates change this year?
No. The three rUK rates and the personal allowance are unchanged; the Scottish starter and basic bands were widened with inflation.