What are the income tax bands in England, Wales and Northern Ireland?

For 2026-27, GOV.UK gives these income tax bands for people outside Scotland with the standard personal allowance: 0% up to £12,570; basic rate 20% on £12,571 to £50,270; higher rate 40% on £50,271 to £125,140; and additional rate 45% above £125,140.

The rates apply to earnings, pensions and most other income. Savings interest and dividends have their own allowances and rates, which are on the same GOV.UK page. HMRC publishes full tables of rates and allowances for past tax years, which help when checking claims about historical tax levels.

Being a "40% taxpayer" means only the slice of income above £50,270 is taxed at 40%, not all of it. Scotland sets different bands for earned income: see Scottish income tax rates.

Official sources: GOV.UK: Income Tax rates and Personal Allowances · HMRC: rates and allowances for Income Tax

Terms used in this answer

• Tax year
  The UK personal tax year runs from 6 April to 5 April the following year. It differs from the government's financial year, which runs from 1 April.

Related questions

• What is the personal allowance, and is it frozen?
• What are the Scottish income tax rates?
• How many people pay higher-rate tax in the UK?

This answer says where the official figures are published and how they are defined. It gives no verdict on any claim. To report an error, send a correction request. More questions about tax rates, allowances and household bills: all Tax rates, allowances and household bills questions.