Tax code2 min read · Updated 19 October 2026
UK income tax bands and rates 2026/27, explained with examples
The UK income tax bands and rates for 2026/27, how the Personal Allowance works, and what tax you pay at different salaries.
The bands
| Up to £12,570 | 0% (Personal Allowance) |
| £12,570 to £50,270 | 20% basic rate |
| £50,270 to £125,140 | 40% higher rate |
| Over £125,140 | 45% additional rate |
Tax at different salaries
| Salary | Income tax / take-home a month |
| £25,000 | £2,486 / £1,793 |
| £30,000 | £3,486 / £2,093 |
| £40,000 | £5,486 / £2,693 |
| £50,000 | £7,486 / £3,293 |
| £60,000 | £11,432 / £3,780 |
| £80,000 | £19,432 / £4,746 |
| £100,000 | £27,432 / £5,713 |
National Insurance is separate
On top of income tax, employees pay National Insurance: 8% on pay between £12,570 and £50,270, and 2% above. See the National Insurance guide.
Common questions
What is the income tax rate in the UK?
20% basic, 40% higher and 45% additional, after a tax-free Personal Allowance.
Do I pay 40% on all my pay if I earn over the limit?
No. Only the part above the higher-rate threshold is taxed at 40%.