UK Income Tax rates and bands 2026/27
Every rate and threshold used by our calculators, from the official 2026/27 figures.
For 2026/27 the Personal Allowance is £12,570. In England, Wales and Northern Ireland you pay 20% up to £50,270, 40% up to £125,140 and 45% above. Employee National Insurance is 8% up to £50,270 and 2% above.
Income Tax: England, Wales and Northern Ireland
| Band | Taxable pay (with full allowance) | 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% |
Income Tax: Scotland
| Band | Taxable pay (with full allowance) | Rate |
|---|---|---|
| Personal Allowance | up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | over £125,140 | 48% |
Ranges assume the full Personal Allowance. Above £100,000 the allowance is reduced by £1 for every £2 earned, and it is nil from £125,140. That creates an effective 60% Income Tax rate between £100,000 and £125,140 (62% including NI).
National Insurance (employees, Class 1)
| Earnings a year | Rate |
|---|---|
| up to £12,570 | 0% |
| £12,571 to £50,270 | 8% |
| over £50,270 | 2% |
Student loan repayment thresholds
| Plan | Threshold a year | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
National Living Wage
From 2026 April the National Living Wage for workers aged 21 and over is £12.71 an hour, or £24,785 a year for a 37.5-hour week. See hourly wages to yearly salary.
Where our numbers come from
- GOV.UK – Income Tax rates and allowances
- GOV.UK – Rates and thresholds for employers 2026 to 2027
- GOV.UK – National Minimum Wage and National Living Wage rates
Rates checked against official sources on 2026-09-28. Contains public sector information licensed under the Open Government Licence v3.0.