England, Wales and Northern Ireland 2026/27
| 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 2026/27
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
These figures assume the standard personal allowance. Above £100,000 the allowance shrinks and every band boundary moves down with it.
Worked example: £65,000 in England
£65,000 income, England, 2026/27
£12,570 is tax-free, £37,700 is taxed at 20% (£7,540) and the remaining £14,730 at 40% (£5,892). Total income tax: £13,432.
Income tax£13,4322026/27 · England, Wales, NI
- Personal allowance
- £12,570
- Top band reached
- Higher rate
- Average income tax rate
- 20.66%
| Band (gross income) | Rate | Your income in band | Tax |
|---|---|---|---|
| Personal allowance | 0% | £12,570 | £0 |
| Basic rate (£12,570 – £50,270) | 20% | £37,700 | £7,540 |
| Higher rate (£50,271 – £137,710) | 40% | £14,730 | £5,892 |
| Additional rate (£137,711+) | 45% | £0 | £0 |
In Scotland the same income pays £15,282, because the 42% band starts at £43,663.
What changed for 2026/27
Only Scotland changed its bands: the starter band was extended to £16,537 and the basic band to £29,526, and the intermediate, higher, advanced and top thresholds were held. In the rest of the UK, the allowance and bands have now been frozen since April 2021.
Making the bands work for you
- Pension contributions extend your basic rate band (relief at source) or reduce taxable pay (net pay, salary sacrifice).
- Marriage allowance lets a non-taxpayer transfer £1,260 of allowance to a basic-rate spouse, saving £252.
- Gift Aid donations also extend the basic rate band for higher-rate taxpayers.