Answers · UK 2025/26
What is the higher rate income tax threshold in 2026/27?
The higher rate income tax threshold is £50,270 in 2026/27 (same as 2021/22 — frozen). Scottish higher rate starts at £43,663. Earnings above these figures are taxed at 40%.
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In England, Wales and Northern Ireland the higher rate Income Tax threshold is £50,270 for 2026/27 — unchanged since 2021/22 as part of the tax-freeze policy. Earnings above this level are taxed at 40% up to £125,140, where the additional rate of 45% begins. In Scotland the higher rate (42%) starts at £43,663, then a 45% advanced rate applies above £75,000 and a 48% top rate above £125,140. Because the threshold is frozen while salaries increase, more taxpayers are dragged into the higher rate band each year. Pension contributions and salary sacrifice are the main tools for keeping adjusted income below £50,270 (or £43,663 in Scotland). Use the Income Tax or Scottish Income Tax calculator to see your exact position.
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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.