UK Tax Brackets
Every Income Tax and National Insurance band for 2026/27 in one place, with worked examples of what each band costs in real pounds.
Income Tax bands 2026/27
Tax is charged in slices: each rate applies only to the pay within that band.
| Band | Rate | Taxable income |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| Additional rate | 45% | Over £125,140 |
| Band | Rate | From | To |
|---|---|---|---|
| Starter | 19% | £12,571 | £16,537 |
| Basic | 20% | £16,538 | £29,526 |
| Intermediate | 21% | £29,527 | £43,662 |
| Higher | 42% | £43,663 | £75,000 |
| Advanced | 45% | £75,001 | £125,140 |
| Top | 48% | £125,141 | and above |
National Insurance bands
Employee Class 1, category A.
| Yearly pay | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 to £50,270 | 8% |
| Over £50,270 | 2% |
What the bands cost in pounds
Total tax and NI at key points on the ladder (England, Wales & NI, code 1257L).
| Salary | Income Tax | National Insurance | Effective tax rate | Rate on next £1 (tax + NI) |
|---|---|---|---|---|
| £30,000 | £3,486 | £1,394 | 11.6% | 28% |
| £50,270 | £7,540 | £3,016 | 15.0% | 42% |
| £75,000 | £17,432 | £3,511 | 23.2% | 42% |
| £100,000 | £27,432 | £4,011 | 27.4% | 62% |
| £125,140 | £42,516 | £4,513 | 34.0% | 47% |
| £150,000 | £53,703 | £5,011 | 35.8% | 47% |
Why the effective rate jumps at £100,000. Between £100,000 and £125,140 you lose £1 of Personal Allowance for every £2 of extra pay, so the rate on your next pound is about 62% including NI.
Try the bands with your own salary
Frequently asked questions
What are the UK tax brackets for 2026/27?
In England, Wales and Northern Ireland: 0% up to £12,570, 20% to £50,270, 40% to £125,140, and 45% above. Scotland has six bands from 19% to 48%.
Do I pay the higher rate on all my income if I earn over £50,270?
No. Only the part above £50,270 is taxed at 40%. Someone on £60,000 pays 20% on the first £37,700 of taxable income and 40% only on the remaining £9,730.
Have the thresholds changed?
The main thresholds (£12,570 allowance and £50,270 higher-rate threshold) are unchanged from 2025/26. The Government has said they stay frozen until April 2031, which pulls more people into higher rates as pay rises. Scottish thresholds do change.
Are Welsh tax rates different?
Wales can set its own rates but they currently match England.
Where can I check official rates?
See GOV.UK's "Income Tax rates and Personal Allowances" page and gov.scot for Scottish Income Tax. Our methodology lists our sources.
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Disclaimer: This calculator gives estimates for general planning. Your real deductions depend on your tax code, pay period, employer pension scheme, benefits in kind (P11D) and student loan timing. See our methodology.