UK Tax Rates & Income Tax Card 2026/27
Complete reference guide to all UK tax rates, allowances and thresholds for the current tax year. Updated annually from HMRC official data.
Last updated: April 2026
England & Northern Ireland
| Band | Taxable Income | 2026/27 | 2025/26 |
|---|---|---|---|
| Savings starting rate - 0% | £1 - £5,000 | 0% | 0% |
| Basic rate - 20% | £1 - £37,700 | 20% | 20% |
| Higher rate - 40% | £37,701 - £125,140 | 40% | 40% |
| Additional rate - 45% | Over £125,140 | 45% | 45% |
Scotland*
| Band | Taxable Income | 2026/27 | 2025/26 |
|---|---|---|---|
| Starter rate - 19% | £1 - £2,827 | 19% | 19% |
| Basic rate - 20% | £2,828 - £14,921 | 20% | 20% |
| Intermediate rate - 21% | £14,922 - £31,092 | 21% | 21% |
| Higher rate - 42% | £31,093 - £62,430 | 42% | 42% |
| Advanced rate - 45% | £62,431 - £125,140 | 45% | 45% |
| Top rate - 48% | Over £125,140 | 48% | 48% |
* Assumes taxpayer is in receipt of the personal allowance
Wales
| Band | Taxable Income | 2026/27 | 2025/26 |
|---|---|---|---|
| Savings starting rate - 0% | £1 - £5,000 | 0% | 0% |
| Basic rate - 20% | £1 - £37,700 | 20% | 20% |
| Higher rate - 40% | £37,701 - £125,140 | 40% | 40% |
| Additional rate - 45% | Over £125,140 | 45% | 45% |
Income Tax in Scotland and Wales is payable on non-savings and non-dividend income
Open Government Licence
This page uses information published by HM Revenue & Customs under the Open Government Licence v3.0. Tax rates and allowances are updated annually based on official HMRC publications.
The information in this tax card is based upon the Autumn Budget 2024, Spring Statement 2025 and other announcements and may be subject to amendment. For personalised tax advice and planning, please contact VMK Accountants.
