HMRC rates
United Kingdom income tax slabs
The bands below are the ones used by the United Kingdom salary calculator. The current tax year is 2026-27; earlier years are kept so you can compare thresholds and rates.
United Kingdom tax slabs 2026-27
Current year| Taxable income | Rate |
|---|---|
| Personal allowance: GBP 0 – GBP 12,570 | 0% |
| GBP 12,570 – GBP 50,270 | 20% |
| GBP 50,270 – GBP 125,140 | 40% |
| Above GBP 125,140 | 45% |
England, Wales and Northern Ireland bands. Scotland has separate bands.
Rates and thresholds are unchanged from 2025-26.
United Kingdom tax slabs 2025-26
| Taxable income | Rate |
|---|---|
| Personal allowance: GBP 0 – GBP 12,570 | 0% |
| GBP 12,570 – GBP 50,270 | 20% |
| GBP 50,270 – GBP 125,140 | 40% |
| Above GBP 125,140 | 45% |
England, Wales and Northern Ireland bands. Scotland has separate bands.
Rates and thresholds are unchanged from 2024-25.
United Kingdom tax slabs 2024-25
| Taxable income | Rate |
|---|---|
| Personal allowance: GBP 0 – GBP 12,570 | 0% |
| GBP 12,570 – GBP 50,270 | 20% |
| GBP 50,270 – GBP 125,140 | 40% |
| Above GBP 125,140 | 45% |
England, Wales and Northern Ireland bands. Scotland has separate bands.
This is the earliest year in the data set.
Sources and review
Income tax and employee National Insurance rates for 2026-27. Rates and thresholds are unchanged from 2025-26.
- GOV.UK — Income Tax rates and allowances
- GOV.UK — National Insurance rates
- Scottish Government — Scottish Rate Resolution 2026-27
Last reviewed 1 November 2026. How we source and check rates.