Official 2026/27 RatesUnited Kingdom Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in United Kingdom for the 2026/27 tax year.
Income Tax Bands - 2026/27
The UK uses PAYE income tax bands with a standard Personal Allowance. England, Wales, and Northern Ireland share the same non-savings income tax rates. Scotland sets separate rates and bands for earned income.
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £12,570 | 0% |
| Basic Rate | £12,571 - £50,270 | 20% |
| Higher Rate | £50,271 - £125,140 | 40% |
| Additional Rate | Above £125,140 | 45% |
Personal Allowance Taper
The standard Personal Allowance is £12,570. It reduces by£1 for every £2 of adjusted net income above £100,000 and reaches zero at£125,140.
Scottish Income Tax Bands
Scottish bands below show total employment income ranges assuming the full standard Personal Allowance is available.
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 - £12,570 | 0% |
| Starter Rate | £12,571 - £16,537 | 19% |
| Basic Rate | £16,538 - £29,526 | 20% |
| Intermediate Rate | £29,527 - £43,662 | 21% |
| Higher Rate | £43,663 - £75,000 | 42% |
| Advanced Rate | £75,001 - £125,140 | 45% |
| Top Rate | Above £125,140 | 48% |
National Insurance Contributions
Employee NI Category A
8% / 2%8% on earnings from £12,570 to £50,270, then 2% above £50,270.
Employer NI Standard
15%15% above the Secondary Threshold of £5,000.
Under 21 / Apprentice / Veteran
£50,270Employer NI is only due above this higher secondary threshold where conditions are met.
Freeport / Investment Zone
£25,000Employer NI relief uses a £25,000 secondary threshold for qualifying employees.
Student Loan and Postgraduate Loan Thresholds
| Loan Type | Annual Threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
National Minimum Wage
National Living Wage (21+)
£12.71/hour
From 1 April 2026. This is approximately £24,785/year at 37.5 hours/week or £26,437/year at 40 hours/week.
Official Sources Used
HMRC/GOV.UK rates and thresholds for employers 2026 to 2027, Scottish Government Income Tax 2026 to 2027, GOV.UK student loan guidance, and GOV.UK National Minimum Wage in 2026.
Tax data sources and review method
Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for United Kingdom 2026/27 data on April 27, 2026.
Primary references
Calculation notes
- Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
- Regional or municipal tax differences are summarized when they materially affect employee income.
- Use the salary calculator for estimated net pay because credits and contributions interact with gross income.
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