Income tax bands 2025/26
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
For the tax year 2025/26 (6 April 2025 to 5 April 2026), UK-wide bands were: PA £12,570 at 0%, basic to £50,270 at 20%, higher to £125,140 at 40%, additional above £125,140 at 45%4. All four held into 2026/27 unchanged.
The 2025/26 bands
| Band | Range | Rate |
|---|---|---|
| Personal allowance | £0 – £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Above £125,140 | 45% |
Why this matters for back tax
HMRC allows claims for overpaid tax up to four tax years back, so a claim for 2025/26 can be made up to 5 April 2030. Read the 2025/26 PAYE thresholds in the rates-and-thresholds-for-employers sheet4.