Tax
UK Income Tax Rates
Current UK Income Tax allowances and bands, including the standard Personal Allowance and rates for England, Wales and Northern Ireland.
Personal Allowance
£12,570
Standard allowance
Basic rate
20%
England, Wales and Northern Ireland
Higher rate
40%
England, Wales and Northern Ireland
England, Wales and Northern Ireland — 2026/27
| Band | Rate | Taxable income after allowances |
|---|---|---|
| Basic rate | 20% | Up to £37,700 |
| Higher rate | 40% | £37,701 to £125,140 |
| Additional rate | 45% | Over £125,141 |
Personal Allowance taper
The standard Personal Allowance can be reduced for people with higher adjusted net income and can fall to zero. Check the official HMRC guidance for the current taper rules.
Scotland is different
Scottish Income Tax uses different bands and rates for non-savings, non-dividend income. Check the linked HMRC source if you are a Scottish taxpayer.
Official source
HM Revenue & CustomsPeriod: 6 April 2026 to 5 April 2027
Last data update: 08 October 2026