UK Income Tax Bands and Rates 2026/27
Income Tax rates, bands and the Personal Allowance for England, Wales, Northern Ireland and Scotland in 2026/27.
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. The Personal Allowance stays at £12,570, and the thresholds are frozen until April 2031.
England, Wales and Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland
Scotland sets its own rates: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. See the full table on our Scotland salary calculator.
The £100,000 Personal Allowance trap
Your Personal Allowance goes down by £1 for every £2 of adjusted net income over £100,000, and disappears at £125,140. In that range you effectively pay 60% Income Tax plus 2% NI. Paying more into a pension through salary sacrifice is a common way to bring your income back under £100,000.
Worked example
On a £40,000 salary: £12,570 is tax-free, and the remaining £27,430 is taxed at 20%, giving £5,486.00 Income Tax. Add £2,194.40 National Insurance and the take-home pay is £32,319.60. See the full £40,000 breakdown.