UK Income Tax Bands & Tax Brackets 2025-26
Full breakdown of UK income tax bands for the 2025-26 tax year (6 April 2025 to 5 April 2026) — including England, Wales, Northern Ireland and Scotland's 6-band system.
England, Wales & Northern Ireland — Income Tax Bands 2025-26
The Personal Allowance and all rate bands remain frozen for 2025-26. Your taxable income is your total income minus the Personal Allowance of £12,570. If you earn above £100,000, the Personal Allowance reduces by £1 for every £2 earned, reaching zero at £125,140.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Above £125,140 | 45% |
Wales sets its own rates (Welsh Rates of Income Tax) but has matched England's rates at 10%/10%/10% Welsh element since devolution, resulting in the same total rates as England for 2025-26.
Scotland — Income Tax Bands 2025-26
Scotland has its own income tax rates and bands, set by the Scottish Parliament. Scottish taxpayers pay more tax on earnings above approximately £28,867 compared with England. The Scotland take-home pay calculator applies these rates automatically.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £14,876 | 19% |
| Basic rate | £14,877 to £26,561 | 20% |
| Intermediate rate | £26,562 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Above £125,140 | 48% |
National Insurance is not devolved — Scottish employees pay the same NI rates as employees in England.
National Insurance Rates 2025-26
National Insurance (NI) is a separate deduction from Income Tax. Employee Class 1 NI rates for 2025-26 are:
| Earnings | Employee NI Rate |
|---|---|
| Up to £12,570 (Primary Threshold) | 0% |
| £12,570 to £50,270 (Upper Earnings Limit) | 8% |
| Above £50,270 | 2% |
See the full National Insurance rates page for employer NI (15%) and self-employed Class 4 rates.
How Much Tax Do I Pay? — Examples
These examples show combined Income Tax and Employee NI for England 2025-26.
£30,000 salary after tax
On a £30,000 salary, your taxable income is £17,430 (£30,000 minus £12,570 Personal Allowance). You pay £3,486 income tax at 20% basic rate. Your NI is £1,394 (8% on £17,430). Total deductions: approximately £4,880, leaving a take-home of around £25,120 per year (£2,093/month). Use the £30,000 after tax calculator for the exact figure.
£50,000 salary after tax
On £50,000, taxable income is £37,430. You pay £7,486 income tax (all at 20% basic rate — just below the higher-rate threshold). NI is £3,001 (8% on £37,430). Take-home is approximately £39,513 per year. Use the £50,000 after tax calculator.
£100,000 salary after tax
At £100,000, you pay £27,432 income tax: 20% on £37,700 (basic rate band) plus 40% on £49,730 (higher rate). You also lose half your Personal Allowance, creating an effective marginal rate of 60% between £100,000 and £125,140. NI is £5,754 (8% up to £50,270, 2% above). Take-home is approximately £66,814 per year.
Frequently Asked Questions
What are the UK income tax brackets for 2025-26?
In England, Wales and Northern Ireland: Personal Allowance (0%) up to £12,570; Basic rate (20%) on £12,571 to £50,270; Higher rate (40%) on £50,271 to £125,140; Additional rate (45%) above £125,140. Scotland has its own 6-band system with rates from 19% to 48%.
When do I start paying 40% income tax?
You pay 40% on income above £50,270 in England, Wales and Northern Ireland. In Scotland, the equivalent higher rate (42%) kicks in from £43,663. This means Scottish higher-rate taxpayers pay more income tax than their English counterparts on the same salary.
How does Scotland's income tax differ?
Scotland operates 6 bands versus 3 in England. The divergence starts at around £26,562, where Scottish taxpayers pay 21% (Intermediate rate) vs 20% in England. From £43,663, Scots pay 42% Higher rate vs 40% in England. The top Scottish rate is 48% vs 45%. Use the Scotland salary calculator to see the exact difference for your salary.