Income Tax rates and bands in 2026/27: England, Wales, Northern Ireland and Scotland
Published · 2 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
Income Tax is charged in slices, called bands, each with its own rate. This guide sets out the 2026/27 Personal Allowance and bands, explains how the £100,000 taper works, and shows how Scotland differs.
How Income Tax bands work
You do not pay one rate on all your income. The first slice is tax-free, and each further slice is taxed at the rate for its band. Only the income inside a band is taxed at that band's rate, so moving into a higher band does not raise the tax on income you already earned in a lower one.
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. The standard Personal Allowance, the amount you can earn before paying Income Tax, is £12,570.
England, Wales and Northern Ireland
GOV.UK lists the same bands for England and Northern Ireland, and Welsh Income Tax is charged at the same rates for 2026/27. These apply to earnings, pensions and similar income.
- Up to £12,570: 0% (Personal Allowance)
- £12,571 to £50,270: 20% (basic rate)
- £50,271 to £125,140: 40% (higher rate)
- Over £125,140: 45% (additional rate)
Dividends and savings interest are taxed at different rates and have their own allowances, and these are the same across the UK, including Scotland.
Scotland
Scotland sets its own rates and bands for earnings, pensions and similar income. For 2026/27 GOV.UK lists these, with the same £12,570 Personal Allowance:
- £12,571 to £16,537: 19% (starter rate)
- £16,538 to £29,526: 20% (basic rate)
- £29,527 to £43,662: 21% (intermediate rate)
- £43,663 to £75,000: 42% (higher rate)
- £75,001 to £125,140: 45% (advanced rate)
- Over £125,140: 48% (top rate)
This means two people on the same pay can owe different amounts of Income Tax depending on whether they are Scottish taxpayers.
The Personal Allowance above £100,000
The Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000. It reaches zero at £125,140. GOV.UK gives an example: with adjusted net income of £110,000, the excess is £10,000, so the allowance falls by £5,000 to £7,570.
Adjusted net income is a particular measure, and GOV.UK explains how it is worked out.
Who this applies to and who it does not
This guide is for people who pay Income Tax as UK residents on earnings, pensions or similar income. It does not cover National Insurance, which is charged separately, or the rules for people who are not UK resident. Personal circumstances can change the allowance a person gets, and a tax code shows how HMRC is applying it.
Check before you act
Rates, bands and allowances can change, and Scottish rates are set separately each year. Please confirm the figures on the official pages linked below before relying on them.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
