Income Tax and National Insurance bands, 2026 to 2027
The published rates and bands for the tax year from 6 April 2026 to 5 April 2027, and a payslip-style breakdown of how they apply to a salary. Every figure is repeated from GOV.UK.
Income Tax rates and bands
Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. This means your allowance is zero if your income is £125,140 or above.
England and Northern Ireland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Source: GOV.UK: Income Tax rates and Personal Allowances, read 2026-10-14 (SHA-256 db139372c280…).
Wales
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Source: GOV.UK: Welsh Income Tax, read 2026-10-14 (SHA-256 5238d4b70815…).
Scotland
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Source: GOV.UK: Scottish Income Tax, read 2026-10-14 (SHA-256 50d78b50534f…).
Employee National Insurance
For category letter A, employees pay 0% on earnings up to £1,048 a month, 8% on earnings from £1,048.01 to £4,189 a month, and 2% on earnings over £4,189 a month.
Source: GOV.UK: National Insurance rates and category letters, read 2026-10-14 (SHA-256 90583ee00950…).
More: questions about tax rates and household bills · how to check a claim about taxes going up.