Income Tax bands 2026/27
| England, Wales and Northern Ireland | 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 | Over £125,140 | 45% |
| Scotland | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
The bands above assume the standard £12,570 Personal Allowance. The allowance shrinks by £1 for every £2 of income over £100,000, so above that level the calculator works on taxable income after the reduced allowance.
Worked example
On £40,000, £27,430 is taxable after the Personal Allowance. In England, Wales or Northern Ireland that is all basic rate: 20% = £5,486. In Scotland the same income pays 19% on £3,967, 20% on £12,989 and 21% on £10,474: £5,551.07.
To see your take home pay after National Insurance and pension too, use the take home pay calculator.
Sources
Frequently asked questions
How much Income Tax do I pay on £40,000?
£5,486 a year in England, Wales or Northern Ireland, and £5,551.07 in Scotland, using 2026/27 rates and the standard Personal Allowance.
What is the higher rate tax threshold for 2026/27?
£50,270 in England, Wales and Northern Ireland. In Scotland the 42% higher rate starts at £43,663.
How much can I earn before paying Income Tax?
£12,570, the standard Personal Allowance, unless your income is over £100,000.
What are the Scottish Income Tax rates?
19%, 20%, 21%, 42%, 45% and 48% for 2026/27, from the starter rate to the top rate.
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Last updated October 2026.