What are the Income Tax rates and bands for 2025/26?
In England, Wales and Northern Ireland, Income Tax is 20% on taxable income up to £37,700 above the Personal Allowance (£12,571 to £50,270), 40% from there to £125,140, and 45% above £125,140. The bands are the same in 2025/26 and 2026/27. Scotland sets different bands.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Personal Allowance
- £12,570
- Basic rate, 20%
- £12,571 to £50,270 (the first £37,700 of taxable income)
- Higher rate, 40%
- £50,271 to £125,140
- Additional rate, 45%
- Over £125,140
- Starting rate for savings, 0%
- Up to £5,000
Taxable income, not salary
gov.uk states the band limits as income after allowances, so the 20% band applies to taxable income after the Personal Allowance is deducted. That is why the basic rate band is £37,700 in the table but runs to £50,270 on total income.
Dividends and savings have their own allowances and, for dividends, their own rates, so a mixed income can be taxed at several rates in one year.
Scotland
Scottish income tax bands differ, which gov.uk sets out in separate guidance. Marriage Allowance, for example, uses a lower £43,662 upper income figure in Scotland.
Where this glossary quotes a band or rate, it is the England, Wales and Northern Ireland one unless it says otherwise.