HMRC · Current year
United Kingdom tax slabs 2026-27
The thresholds and rates applied by the United Kingdom calculator for 2026-27. The top band starts at GBP 125,140 and is taxed at 45%.
| 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% |
How these bands apply in practice
A salary of GBP 50,000 in 2026-27 is estimated to pay GBP 10,480 in income tax, an effective rate of 20.96%. Only the income inside each band is taxed at that band’s rate, so the top rate of 45% applies to the last slice, not the whole salary.
United Kingdom uses 3 taxed bands for 2026-27. The first GBP 12,570 is tax-free.
Open this example in the calculatorQuestions about 2026-27
Does the 2026-27 top rate apply to my whole salary?
No. Only income above GBP 125,140 is taxed at 45%. The rest is taxed at the lower bands, so a GBP 50,000 salary pays about GBP 10,480.
Which tax year should I use?
Use 2026-27 if the salary was paid in that period. The current year is 2026-27; earlier years are kept for checking old returns or comparing changes.
Source
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. See the methodology.