UK income tax bands
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The UK has four income tax bands for 2026/27 (England, Wales and Northern Ireland). Personal allowance £12,570 (0%)1, basic rate to £50,270 (20%), higher rate to £125,140 (40%), additional rate above £125,140 (45%). The thresholds are frozen to April 203130. Scotland uses a separate six-band regime.
PA
20%
40%
60%
45%
£0£50,270£100,000£125,140£150,000
The four bands
- Personal allowance – £0 to £12,570, taxed at 0%. Withdrawn at £1 for every £2 over £100,0005.
- Basic rate – £12,570 to £50,270, taxed at 20%.
- Higher rate – £50,270 to £125,140, taxed at 40%.
- Additional rate – above £125,140, taxed at 45%.
Dividends, savings and capital gains are taxed at different rates but slot into these bands by sequence. Income tax sits on top of National Insurance, which is itself a banded charge.
What we cover
- 2026/27 bands and 2025/26 bands for back reference.
- Personal allowance and the 60% trap.
- Higher rate and additional rate.
- Dividend bands, savings bands, CGT bands and BADR.
- National Insurance, marginal rate and fiscal drag.