2026/27 and 2025/26
UK income tax rates
Income tax bands, Scotland’s bands, National Insurance and student loan thresholds. Work out your take-home pay .
England, Wales and Northern Ireland
Income Rate Up to £12,570 0% £12,571 to £50,270 20% £50,271 to £125,140 40% Over £125,140 45%
The personal allowance shrinks by £1 for every £2 over £100,000, so it’s gone at £125,140.
Scotland, 2026/27
Income Rate Up to £12,570 0% £12,571 to £16,537 19% £16,538 to £29,526 20% £29,527 to £43,662 21% £43,663 to £75,000 42% £75,001 to £125,140 45% Over £125,140 48%
Scotland, 2025/26
Income Rate Up to £12,570 0% £12,571 to £15,397 19% £15,398 to £27,491 20% £27,492 to £43,662 21% £43,663 to £75,000 42% £75,001 to £125,140 45% Over £125,140 48%
Income tax and NI on common salaries, 2026/27
Salary England, Wales, NI Scotland
£25,000 £3,480 £3,441 £35,000 £6,280 £6,295 £45,000 £9,080 £9,476 £60,000 £14,643 £16,393 £80,000 £23,043 £25,343 £100,000 £31,443 £34,743 £150,000 £58,714 £64,645
National Insurance and student loans
2025/26 2026/27
Employee National Insurance 8% £12,570–£50,270, 2% above 8% £12,570–£50,270, 2% above Student loan Plan 1 (9%) £26,065 £26,900 Student loan Plan 2 (9%) £28,470 £29,385 Student loan Plan 4 (9%) £32,745 £33,795 Student loan Plan 5 (9%) Not yet repaying £25,000 Postgraduate loan (6%) £21,000 £21,000
Common questions What are the UK income tax rates for 2026/27? In England, Wales and Northern Ireland: no tax on the first £12,570, 20% to £50,270, 40% to £125,140 and 45% above. Scotland has six bands, from 19% to 48%.
How much National Insurance do employees pay? 8% on earnings between £12,570 and £50,270 a year, and 2% above that.
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