What are the UK income tax bands for 2026/27?

Personal allowance £12,570 (0%), basic rate to £50,270 (20%), higher rate to £125,140 (40%), additional rate above £125,140 (45%). Personal allowance is withdrawn at £1 for every £2 over £100,000.

What are the Scottish income tax bands for 2026/27?

Starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%. Top rate applies above £125,140.

How is my council tax band decided?

In England by the 1991 sale value of the property, in Wales by the 2003 sale value, in Scotland by the 1991 sale value. The Valuation Office Agency and the Scottish Assessors Association maintain the registers.

What is the 60% tax trap?

Between £100,000 and £125,140, every extra £2 of pay loses £1 of personal allowance, so income tax of 40% applies to an extra £1 of taxable income for every £2 earned. The combined effective marginal rate is 60%.

Tax year 2026/27 · verified 22 Jun 2026

What tax band are you in for 2026/27?

Enter a salary and a postcode. The horizontal ladder below shows where your income falls across the personal allowance, 20%, 40% and 45% bands, and where the £100,000 to £125,140 trap sits. Bills are read from HMRC and the VOA.

Salary (£/year)

Income tax £9,432 · NI £3,111 · take-home £42,457.

Postcode

20%

40%

60%

45%

£55,000

£0£50,270£100,000£125,140£150,000

On your next £1,000 you keep £580. The other 42% goes to HMRC and National Insurance.

Direct answer

For 2026/27, UK income tax bands are: personal allowance £12,570 (0%)1, basic rate to £50,270 (20%), higher rate to £125,140 (40%), additional rate above £125,140 (45%). Scotland uses six bands: 19%, 20%, 21%, 42%, 45% and 48%14. The average English Band D council tax is £2,392 for 2026/27, up 4.9% on 2025/2637.

The income-tax ladder, at a glance

20%

40%

60%

45%

£0£50,270£100,000£125,140£150,000

Each segment is to scale. The hatched band between £100,000 and £125,140 is the personal-allowance taper, where the effective marginal rate climbs to 60%.5

Bracket edges to know

£12,570Personal allowance, frozen to April 2031

£50,27040% higher-rate threshold (rUK), frozen

£100,000Personal-allowance taper begins

£125,140Personal allowance gone, 45% applies

What we cover

Income tax bands

Four UK-wide bands, six Scottish bands, the personal allowance, dividends, savings, capital gains, BADR, and National Insurance.

Open the income hub

Council tax bands

Eight English bands, nine Welsh bands, eight Scottish bands. Average bills by region. How to challenge.

Open the council hub

Calculators

Income tax, take-home, marginal rate, dividend vs salary, capital gains and the £100k trap.

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What changed for 2026/27

Personal allowance, higher-rate and additional-rate thresholds remain frozen, now to April 203130.
The two lower dividend tax rates rose by 2 percentage points on 6 April 2026: basic rate 10.75%, higher 35.75%. The additional rate is unchanged at 39.35%6.
Business Asset Disposal Relief rate moved from 14% to 18% from 6 April 20269.
Capital gains tax rates of 18% and 24% (set on 30 October 2024) carry into 2026/27. The annual exempt amount is £3,0008.
National Insurance Class 1 employee rate stays at 8%/2%; Class 4 self-employed stays at 6%/2%10.
The English council tax referendum cap remains 4.99% (2% adult social care + 2.99% core). Most upper-tier councils used it37.

rates verified 24 Jul 2026 · next refresh after Autumn Statement

Related on taxbands.co.uk

2026/27 income tax bands Scottish bands 2026/27 Council tax 2026/27 The 60% trap Scotland vs England Take-home calculator