Bands in England, Wales and Northern Ireland
These bands assume you get the standard £12,570 Personal Allowance.
| 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% |
Scottish bands
Scottish taxpayers pay these rates on earnings, pensions and rental income. Savings and dividends use UK rates.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Worked example: £62,000
Take someone in Leeds earning £62,000. The first £12,570 is tax-free. The next £37,700 is taxed at 20%, giving £7,540. The remaining £11,730 falls in the higher rate band at 40%, adding £4,692. Total Income Tax: £12,232, an average rate of 19.7% even though the top slice is taxed at 40%.
The common worry that a pay rise into the higher band will cost you money overall isn't true. Only the part above £50,270 is taxed at 40%.
Frozen thresholds
The UK thresholds have been frozen since 2021 and are due to stay frozen until April 2031. As wages rise, more of each person's income is pulled into higher bands. This is sometimes called fiscal drag.
A band is only part of the story
When an estimate changes, compare taxable income as well as the rate. Pension treatment, a tax-code adjustment or another income source can move the starting point before the bands are applied.
Try it with your own numbers
Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Frequently asked questions
What is the 40% tax threshold for 2026/27?
£50,270 in England, Wales and Northern Ireland. In Scotland the 42% higher rate starts at £43,663.
Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab) · Welsh Income Tax (opens GOV.UK in a new tab)
Work it out: Welsh Income Tax calculator
Do I pay 40% on all my income if I earn over £50,270?
No. Only the income above £50,270 is taxed at 40%.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Income Tax Calculator — Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Related guides
- The Personal Allowance Explained — How the £12,570 Personal Allowance works, who loses it, the £100,000 taper and the 60% trap, plus ways to protect it.
- Tax Codes Explained — What your tax code means, from 1257L to K codes, BR, D0, NT and emergency codes, and what to do if yours looks wrong.
- National Insurance Rates 2026/27 — Current UK National Insurance rates and thresholds for employees, employers and the self-employed, with category letters explained.