COUNTRY REFERENCE
United Kingdom income tax rates in 2026/27
These are the 2026/27 brackets a United Kingdom employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2026/27
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| £0 — £12,570 | 0% | — | 0% |
| £12,570 — £50,270 | 20% | — | 20% |
| £50,270 — £125,140 | 40% | — | 40% |
| Above £125,140 | 45% | — | 45% |
Before you use these:These rates apply in England, Wales and Northern Ireland. Scotland sets its own bands and rates. The tax year runs from 6 April 2026 to 5 April 2027, not from January. The £12,570 personal allowance shrinks by £1 for every £2 of income above £100,000, so above that point the effective marginal rate is higher than the band suggests. National Insurance is charged separately and is not included in these rates.
What these rates do not tell you
- Tax credits are not included. Everyone in employment gets a general credit, and most also get an employment credit; both reduce the tax due substantially. Multiplying your salary by the rate above gives a figure higher than you will actually pay.
- A special regime for arrivals from abroad, where one exists, changes the calculation entirely — see the tax regime page for this country.
- Employer contributions sit outside these rates. They cost your employer money but do not come out of your gross salary, so they do not change your net pay.
- Personal circumstances move the result: dependants, a second income, a mortgage, foreign assets, treaty relief. That is why this page shows the published brackets rather than a net-pay figure we cannot stand behind.
Sources
- 01Income Tax rates and Personal AllowancesGOV.UK — HM Revenue & Customs ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.