UK Income Tax bands 2026/27
In 2026/27 (England, Wales and Northern Ireland) you pay no Income Tax on the first £12,570, 20% from £12,571 to £50,270, 40% from £50,271 to £125,140 and 45% above £125,140.
Rates and thresholds at a glance
These bands apply to earnings, pensions and most other taxable income for people who are not Scottish taxpayers.
- Personal Allowance: £12,570 at 0%
- Basic rate: 20% up to £50,270
- Higher rate: 40% up to £125,140
- Additional rate: 45% above £125,140
National Insurance alongside Income Tax
Employees also pay Class 1 National Insurance of 8% on earnings between £12,570 and £50,270, and 2% above that.
Considerations to explore
Thresholds are frozen, so pay rises can move more of your income into higher bands over time. Pension contributions and salary sacrifice reduce taxable pay and are worth understanding before a band boundary.
Methodology, assumptions and limitations
- Figures are the 2026/27 rates held in the same tax settings that power every calculator on this site.
- Assumes a standard 1257L tax code unless stated otherwise.
- General educational information, not regulated financial or tax advice.
- Your own position depends on your full circumstances — check GOV.UK or HMRC for your case.
- GOV.UK — Income Tax rates and Personal Allowances
- GOV.UK — Rates and thresholds for employers 2026 to 2027
UK Finance Planning provides calculation and planning tools for education and comparison. It is not a financial adviser, is not authorised by the Financial Conduct Authority, and is unconnected to any similarly named advice firm. All results are estimates.
Related tools and guides
- Income Tax calculator — Tax paid in each band.
- Salary calculator — Gross to net pay for 2026/27.
- The £100k tax trap — Personal Allowance taper explained.
- Scottish tax bands 2026/27 — All six Scottish bands explained.