Tax year 2026-2027
Supported rates apply from 2026-04-06 to 2027-04-05.
Personal Allowance
Standard Personal Allowance: £12,570. Taper begins at £100,000.
England / Northern Ireland
| Band | Annual salary | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic rate | £12,570 – £50,270 | 20% |
| Higher rate | £50,270 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Scotland
| Band | Annual salary | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter rate | £12,570 – £16,537 | 19% |
| Basic rate | £16,537 – £29,526 | 20% |
| Intermediate rate | £29,526 – £43,662 | 21% |
| Higher rate | £43,662 – £75,000 | 42% |
| Advanced rate | £75,000 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Wales
| Band | Annual salary | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic rate | £12,570 – £50,270 | 20% |
| Higher rate | £50,270 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
National Insurance
| Band | Annual salary | Rate |
|---|---|---|
| Below primary threshold | £0 – £12,570 | 0% |
| Main rate | £12,570 – £50,270 | 8% |
| Above upper earnings limit | Over £50,270 | 2% |
Student and postgraduate loans: annual thresholds range from £25,000 to £33,795. Postgraduate Loan threshold: £21,000.