UK Income Tax Bands
Understanding how income tax works in the UK. Learn about tax bands, thresholds, and how much tax you'll pay on your salary.
Income Tax Rates 2025/26
England, Wales & Northern Ireland
Personal Allowance
£0 - £12,570
The amount you can earn tax-free (£12,570 in 2025/26). This reduces by £1 for every £2 you earn over £100,000.
Basic Rate
£12,571 - £50,270
Income between £12,571 and £50,270 is taxed at the basic rate.
Higher Rate
£50,271 - £125,140
Income between £50,271 and £125,140 is taxed at the higher rate.
Additional Rate
Over £125,140
Income over £125,140 is taxed at the additional rate.
Scottish Income Tax Rates 2025/26
Scotland has different income tax rates with 6 bands instead of 3
Personal Allowance
£0 - £12,570
Tax-free allowance (same as rest of UK). Reduces by £1 for every £2 earned over £100,000.
Starter Rate
£12,571 - £14,876
Income between £12,571 and £14,876 is taxed at the starter rate of 19%.
Basic Rate
£14,877 - £26,561
Income between £14,877 and £26,561 is taxed at the basic rate of 20%.
Intermediate Rate
£26,562 - £43,662
Income between £26,562 and £43,662 is taxed at the intermediate rate of 21%.
Higher Rate
£43,663 - £75,000
Income between £43,663 and £75,000 is taxed at the higher rate of 42%.
Advanced Rate
£75,001 - £125,140
Income between £75,001 and £125,140 is taxed at the advanced rate of 45%.
Top Rate
Over £125,140
Income over £125,140 is taxed at the top rate of 48%.
Note: Scottish taxpayers pay Scottish income tax on non-savings, non-dividend income. National Insurance rates remain the same across the UK.
National Insurance Rates 2025/26
Below Primary Threshold
£0 - £12,570 per year
No National Insurance on earnings below the Primary Threshold.
Main Rate
£12,571 - £50,270 per year
National Insurance on earnings between the Primary Threshold and Upper Earnings Limit.
Additional Rate
Over £50,270 per year
National Insurance on earnings above the Upper Earnings Limit.
Calculate Your Tax
Use our free calculator to see exactly how much tax you'll pay on your salary.
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