What are the Income Tax rates?

For anyone who wants to know the Income Tax rates and bands for the 2026/27 tax year.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

Official figures may have changed. Check the source.

For 6 April 2026 to 5 April 2027, with the standard £12,570 Personal Allowance:

Up to £12,570: 0%
£12,571 to £50,270: 20% (basic rate)
£50,271 to £125,140: 40% (higher rate)
Over £125,140: 45% (additional rate)

Your allowance drops by £1 for every £2 of income over £100,000.

Different in Scotland

Starter 19% (£12,571 to £16,537), basic 20% (to £29,526), intermediate 21% (to £43,662), higher 42% (to £75,000), advanced 45% (to £125,140), top 48% (over £125,140).

Key facts

Personal Allowance £12,570
Basic rate 20%
Scotland has different bands

Income Tax rates in Scotland for 2026/27

If you live in Scotland, you pay Scottish Income Tax on wages, pensions and most other income. The Scottish Government sets these bands. They apply from 6 April 2026 to 5 April 2027, for people with the standard £12,570 Personal Allowance.

Band	Taxable 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%

People in Scotland pay the same tax as the rest of the UK on savings interest and dividends.

Wales

Welsh taxpayers pay Welsh rates, set by the Welsh Government. For 2026/27 they match England and Northern Ireland: 20%, 40% and 45%. Your tax code starts with "C" if you pay Welsh rates.

Worked example 1: income of £30,000

	England, Wales or NI	Scotland
Tax on £30,000	£3,486.00	£3,451.07

England, Wales or NI: £30,000 minus £12,570 = £17,430, taxed at 20%.

Scotland: £3,967 at 19% (£753.73), £12,989 at 20% (£2,597.80) and £474 at 21% (£99.54).

Worked example 2: income of £50,000

	England, Wales or NI	Scotland
Tax on £50,000	£7,486.00	£8,982.05

In Scotland, £6,338 of this income is in the 42% higher rate band. In the rest of the UK, all of it after the allowance is taxed at 20%.

What changes the amount you pay

High income. Your Personal Allowance goes down by £1 for every £2 of adjusted net income over £100,000. It is gone at £125,140.
Blind Person's Allowance. This adds £3,250 to your tax free income in 2026/27.
Marriage Allowance. A lower earning partner can pass you £1,260 of their allowance.
Where you live. It is where your main home is during the tax year that decides if you pay Scottish or Welsh rates.

Savings and dividends

In 2026/27, the dividend allowance is £500. Dividends above it are taxed at 10.75%, 35.75% or 39.35%, depending on your band. Savings interest is taxed at 20%, 40% or 45%. From April 2027, the government plans to raise savings rates to 22%, 42% and 47% across the UK.

Related guides

Where these figures come from

Get it done

This takes you to the official service, which is free to use.

Check your Income Tax

Common questions

Are there other tax-free allowances?

Yes, including for savings interest, dividends, and £1,000 trading and property allowances.

Official sources

1.Income Tax rates and Personal Allowanceswww.gov.uk/income-tax-rates
2.Income Tax in Scotlandwww.gov.uk/scottish-income-tax

Checked against GOV.UK on 6 October 2026

Ask about your situation

Please don't include your name, address, National Insurance number or health details. See our privacy notice.