Income tax in United Kingdom 2026

You pay nothing on your first £12,570, then 20% up to £50,270, 40% to £125,140 and 45% beyond — with 8% National Insurance stacked on earnings in the basic band (2% above it).

The trap sits at £100,000: the personal allowance shrinks by £1 for every £2 above it, creating a 60% effective band up to £125,140.

At a glance

top rate: 45% above £125,140 (Scotland: 48% top rate on earnings)
entry band: £12,570 tax-free, then 20%
tax year basis: 6 April – 5 April
filing deadline: 31 January online; tax due the same day
residency basis: Statutory Residence Test; residents taxed on worldwide income (FIG regime excepted)
regime flag: New arrivals: 4-year foreign income and gains exemption

Rates

Income tax bands 2026/27 (England, Wales, Northern Ireland)

Taxable income (GBP, after allowance)	Rate	Gross income equivalent
0 – 37,700	20%	£12,571 – £50,270
37,701 – 125,140	40%	£50,271 – £125,140
Over 125,140	45%	Allowance fully tapered away by here

Marginal rates apply within each band.

Thresholds & allowances

Personal allowance£12,570
Frozen to April 2031; tapered £1 per £2 of income above £100,000, gone at £125,140
Savings starting rate0% on up to £5,000 of savings income
Only if other income is low enough
Marriage allowanceTransfer part of one allowance to a spouse
Where one partner earns under the allowance
Rent-a-room£7,500 a year tax-free
Letting a room in your own home

Surcharges

High income child benefit chargeClaws back child benefitover £60,000, fully withdrawn by £80,000

Residency

Residency trigger

The Statutory Residence Test decides it: 183 days makes you resident automatically, fewer days can too through home, work and 'sufficient ties' tests — and the year can be split around a genuine arrival or departure.

Non-resident treatment

Non-residents pay UK tax on UK income only, through payroll withholding on UK workdays; various nationals and treaty residents keep the personal allowance.

Notes

Scotland taxes earnings on its own bands — 19% starter rising to a 48% top rate — while dividends and savings follow the UK-wide schedule; Wales mirrors the standard rates.
Everyone is taxed individually; there is no joint assessment.
Self-assessment involves two payments on account (31 January and 31 July) plus a balancing payment.
From April 2027, tax rates on savings interest and property income rise 2 points above the standard bands — announced, not yet in force.

FAQ

What are the UK income tax rates for 2026/27?

0% on the first £12,570, then 20% to £50,270, 40% to £125,140 and 45% above — with National Insurance of 8% (then 2%) charged separately on earnings.

Why is there a 60% tax band in the UK?

Between £100,000 and £125,140 the personal allowance tapers away at £1 per £2 of income, which makes each extra pound effectively taxed at 60%.

Does the UK tax worldwide income?

Residents, yes — unless you qualify for the FIG regime: new arrivals who were non-resident for the previous 10 years pay no UK tax on foreign income and gains for their first 4 years.

When is the UK tax return due?

31 January online (31 October on paper) for the tax year ending the previous 5 April, with tax payable by the same 31 January.

Figures: tax year 2026/27, compiled from public sources. Not tax advice.

See income tax in other countries

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