UK Tax Bands 2026/27: Income Tax Rates and Brackets
Income tax on your pay in England, Wales and Northern Ireland follows these bands for the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027. The take-home pay calculator applies them to your salary along with National Insurance.
Income tax bands 2026/27: England, Wales and Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
The ranges assume the standard £12,570 Personal Allowance (tax code 1257L).
Personal Allowance 2026/27: £12,570
The Personal Allowance is £12,570 a year, the part of your income you pay no income tax on. Payroll spreads it as £1,048 a month or £242 a week.
Blind Person's Allowance adds £3,250. Marriage Allowance lets a spouse or civil partner transfer £1,260 of their allowance, worth up to £252 a year.
Higher rate tax threshold: £50,270
The higher rate of 40% starts at £50,271. Only the part of your pay above £50,270 is taxed at 40%, and the rest stays in the lower bands.
On a £55,000 salary, £4,730.00 is taxed at 40% and the income tax comes to £9,432.00 a year.
The £100,000 tax trap and the 60% rate
Above £100,000, your Personal Allowance goes down by £1 for every £2 of income, so it is gone completely at £125,140.
Between those two amounts, each extra £1 is taxed at 40% and also removes 50p of allowance, which is then taxed at 40% too. That makes an effective rate of 60%, or 62% once National Insurance is added.
On a £110,000 salary the allowance falls to £7,570, and the income tax is £33,432.00 a year.
Income tax bands in Scotland
If you live in Scotland, income tax on your pay follows the Scottish tax bands instead: six rates from 19% to 48%. The Personal Allowance and the taper are the same.
National Insurance rates 2026/27
National Insurance is charged separately from income tax: 8% on earnings between £12,570 and £50,270 a year, and 2% above that.