UK Income Tax Bands
2026/27
England, Wales, Northern Ireland
Personal Allowance
Up to £12,570
Tapered above £100k
0%
Basic rate
£12,571–£50,270
20%
Higher rate
£50,271–£125,140
40%
Additional rate
Above £125,141
45%
Scotland uses 6 bands (19% to 48%) —
see the Scotland version
Source ·
JobLabs.ai
· Updated April 2026