Answers · UK 2025/26
What are the income tax bands in England for 2026/27?
In 2026/27: Personal Allowance £0–£12,570 (0%); Basic rate £12,571–£50,270 (20%); Higher rate £50,271–£125,140 (40%); Additional rate above £125,140 (45%).
Full answer
For the 2026/27 tax year, England, Wales, and Northern Ireland use the following income tax bands: Personal Allowance up to £12,570 (0% tax); Basic rate band £12,571 to £50,270 (20%); Higher rate band £50,271 to £125,140 (40%); Additional rate above £125,140 (45%). Scotland has separate rates set by the Scottish Parliament. The Personal Allowance tapers by £1 for every £2 of adjusted net income above £100,000, creating an effective 60% marginal rate between £100,000 and £125,140. These thresholds have been frozen since 2021/22 and are currently frozen until at least 2027/28, meaning fiscal drag pulls more taxpayers into higher bands each year as wages rise.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.