UK Tax Rates 2026/27
A complete reference for income tax bands, Scottish income tax rates, and National Insurance thresholds for the 2026/27 tax year — plus a side-by-side comparison with 2025/26. All figures apply from 6 April 2026.
Income Tax — England, Wales & Northern Ireland
These bands apply to your non-savings income (salary, wages, pension). Savings and dividend income have their own rates on top.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | £125,141+ | 45% |
Your Personal Allowance of £12,570 reduces by £1 for every £2 you earn above £100,000. It is fully withdrawn at £125,140, creating an effective 60% marginal rate on earnings between £100,000 and £125,140.
Scottish Income Tax
If you live in Scotland, the Scottish Parliament sets different rates and bands for non-savings, non-dividend income. Scottish taxpayers use the same UK-wide Personal Allowance of £12,570.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter Rate | £12,571 – £15,397 | 19% |
| Basic Rate | £15,398 – £27,491 | 20% |
| Intermediate Rate | £27,492 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | £125,141+ | 48% |
National Insurance — Employee (Class 1)
Employee NI is deducted from your gross pay by your employer before you receive your salary. The rates below apply to employees aged under State Pension age.
| Earnings band | Rate |
|---|---|
| Below £12,570 (Primary Threshold) | 0% |
| £12,570 – £50,270 | 8% |
| Above £50,270 (Upper Earnings Limit) | 2% |
Employers also pay NI at 13.8% on earnings above the Secondary Threshold (£9,100). This does not affect your take-home pay unless you use salary sacrifice.
2025/26 Rates — for Comparison
The main income tax bands and thresholds were frozen in 2025/26 and remain unchanged for 2026/27. The NI employee rates are also the same.
Income Tax (England/Wales/NI) — 2025/26
- Personal Allowance: £0 – £12,570 — 0%
- Basic Rate: £12,571 – £50,270 — 20%
- Higher Rate: £50,271 – £125,140 — 40%
- Additional Rate: £125,141+ — 45%
National Insurance (Employee) — 2025/26
- Below £12,570 — 0%
- £12,570 – £50,270 — 8%
- Above £50,270 — 2%
All main thresholds have been frozen since 2021 and are legislated to remain frozen until at least April 2028, meaning more people are pulled into higher bands each year as wages rise — a process known as fiscal drag.
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