Tax Code CBR Explained
CBR is the Welsh equivalent of the BR tax code — all income from this source is taxed at a flat 20% basic rate, with no Personal Allowance. The C prefix indicates the taxpayer is a Welsh resident. Since Welsh rates match England rates for 2025-26, the take-home pay on CBR is identical to BR. The prefix matters for HMRC's accounting of Welsh Rate of Income Tax revenue.
Who gets tax code CBR?
Welsh residents with a second job, pension, or additional income source where the Personal Allowance is already allocated to their primary employment. As with BR in England, CBR is often seen when starting a new job, changing jobs, or taking on secondary work alongside a main income.
Welsh Income Tax (WRIT): Wales sets its own income tax rates via the Senedd (Welsh Parliament). For 2025-26, Welsh Rates of Income Tax are identical to England: Basic Rate 20% (£12,571–£50,270), Higher Rate 40% (£50,271–£125,140), Additional Rate 45% (above £125,140). Take-home pay is the same as the equivalent English tax code. National Insurance is the same across all UK regions.
Take-home pay on tax code CBR — Wales 2025-26 examples
Examples below show Welsh Income Tax and take-home pay at common salary levels. Results are identical to the equivalent English code for 2025-26.
| Gross Salary | Welsh IT | NI (est.) | Take-Home | Effective IT Rate |
|---|---|---|---|---|
| £20,000 | £4,000 | £594 | £15,406 | 20.0% |
| £25,000 | £5,000 | £994 | £19,006 | 20.0% |
| £30,000 | £6,000 | £1,394 | £22,606 | 20.0% |
| £35,000 | £7,000 | £1,794 | £26,206 | 20.0% |
| £40,000 | £8,000 | £2,194 | £29,806 | 20.0% |
| £45,000 | £9,000 | £2,594 | £33,406 | 20.0% |
| £50,000 | £10,000 | £2,994 | £37,006 | 20.0% |
| £60,000 | £12,000 | £3,211 | £44,789 | 20.0% |
| £75,000 | £15,000 | £3,511 | £56,489 | 20.0% |
| £100,000 | £20,000 | £4,011 | £75,989 | 20.0% |
Take-home = Gross − Welsh Income Tax − National Insurance. No pension, student loan or other deductions. NI: 8% between £12,570–£50,270 and 2% above.
Welsh income tax rates 2025-26
| Band | Rate | Income range |
|---|---|---|
| Basic Rate | 20% | £12,571 – £50,270 |
| Higher Rate | 40% | £50,271 – £125,140 |
| Additional Rate | 45% | £125,141 – no upper limit |
If you have tax code CBR, here's what you should know
- Your C-prefix tax code confirms you are coded as a Welsh resident for income tax purposes. HMRC uses your residential address to determine this.
- Your employer uses this code to deduct Welsh Income Tax — they follow HMRC's instructions and cannot change your code themselves.
- If you have recently moved to or from Wales, contact HMRC to ensure your code is updated. An incorrect residence determination means your tax revenue goes to the wrong devolved budget.
- You can view and update your tax code via your Personal Tax Account at gov.uk.
- If you think your code is wrong, contact HMRC on 0300 200 3300 or use the HMRC app.
Frequently asked questions
What does tax code CBR mean?
CBR is the Welsh equivalent of the BR tax code — all income from this source is taxed at a flat 20% basic rate, with no Personal Allowance. The C prefix indicates the taxpayer is a Welsh resident. Since Welsh rates match England rates for 2025-26, the take-home pay on CBR is identical to BR. The prefix matters for HMRC's accounting of Welsh Rate of Income Tax revenue.
Who gets tax code CBR?
Welsh residents with a second job, pension, or additional income source where the Personal Allowance is already allocated to their primary employment. As with BR in England, CBR is often seen when starting a new job, changing jobs, or taking on secondary work alongside a main income.
How much do I take home on tax code CBR earning £30,000 in Wales?
On tax code CBR with a £30,000 salary in Wales, you take home £22,606 per year (£1,884 per month) after Income Tax of £6,000. Welsh Rates of Income Tax are identical to England for 2025-26, so take-home pay is the same as for the equivalent English code.
Is tax code CBR correct for me?
Your Welsh tax code is set by HMRC based on your individual circumstances and Welsh residence. If you believe your code is wrong, contact HMRC on 0300 200 3300 or check your Personal Tax Account at gov.uk. An incorrect code could mean you are paying too much or too little Income Tax.
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