Income tax bands 2026/27
For the tax year 2026/27 (6 April 2026 to 5 April 2027), UK-wide income tax bands and rates are: personal allowance £12,570 at 0%, basic rate £12,571 to £50,270 at 20%, higher rate £50,271 to £125,140 at 40%, additional rate above £125,140 at 45%1. All three frozen thresholds remain frozen to April 203130.
The 2026/27 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% |
What changed from 2025/26
The thresholds were extended in the Autumn Budget 2025 to remain frozen for a further three years, to April 203130. The OBR estimates this drags around 5 million extra taxpayers into higher rates of income tax by 2030/3134.
Effective dates
The 2026/27 rates apply to income received between 6 April 2026 and 5 April 2027. Employers apply the new tax codes from the first pay date on or after 6 April 2026 using HMRC's Rates and Thresholds for Employers 2026 to 2027 sheet3.