UK income tax rates 2026/27
Tax year: 6 April 2026 to 5 April 2027.
England, Wales and Northern Ireland
| Band | Rate | Income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic | 20% | £12,571–£50,270 |
| Higher | 40% | £50,271–£125,140 |
| Additional | 45% | Over £125,140 |
Personal Allowance reduces by £1 per £2 of income above £100,000 and is fully withdrawn at £125,140.
Scotland
2026/27 bands: 19% up to £16,537; 20% to £29,526; 21% to £43,662; 42% to £75,000; 45% to £125,140; 48% above £125,140, after the Personal Allowance.
Employee National Insurance
Most employees pay 8% between £12,570 and £50,270, then 2% above £50,270. Annualised thresholds mean pay-period payroll can differ slightly.