UK Income Tax Bands 2025/26
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Current income tax rates and thresholds for England, Wales, and Northern Ireland. Scottish rates differ – see Scottish tax bands.
2025/26 Tax Year Summary
Personal Allowance
£12,570.00
Basic Rate Threshold
£50,270.00
Higher Rate Threshold
£125,140.00
Additional Rate
45%
Income Tax Rates 2025/26
| Band | Taxable Income | Tax Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 to £50,270 | 20% |
| Higher Rate | £50,271 to £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Calculate Your Income Tax
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Open Income Tax CalculatorPersonal Allowance Taper (£100k+ Earners)
If you earn over £100,000, your Personal Allowance is reduced by £1 for every £2 of income above this threshold. This creates an effective marginal rate of 60% between £100,000 and £125,140.
| Income | Personal Allowance | Effective Rate |
|---|---|---|
| £100,000 | £12,570 | 40% |
| £110,000 | £7,570 | ~60% |
| £120,000 | £2,570 | ~60% |
| £125,140+ | £0 | 45% |
Changes from 2024/25
- No ChangeIncome tax bands remain frozen at 2024/25 levels
- No ChangePersonal Allowance remains at £12,570
- ChangedEmployer NI threshold reduced to £5,000 (from £9,100)
- ChangedEmployer NI rate increased to 15% (from 13.8%)
Frequently Asked Questions
What are the UK income tax bands for 2025/26?
For 2025/26, the UK income tax bands are: Personal Allowance £0-£12,570 (0%), Basic Rate £12,571-£50,270 (20%), Higher Rate £50,271-£125,140 (40%), and Additional Rate over £125,140 (45%).
When does the 2025/26 tax year start and end?
The 2025/26 tax year runs from 6 April 2025 to 5 April 2026.
What is the Personal Allowance for 2025/26?
The Personal Allowance for 2025/26 is £12,570. This is the amount you can earn tax-free. It reduces by £1 for every £2 earned over £100,000.
Are Scottish income tax rates different?
Yes, Scotland has different income tax rates and bands. Scottish taxpayers pay: Starter Rate 19%, Basic Rate 20%, Intermediate Rate 21%, Higher Rate 42%, Advanced Rate 45%, and Top Rate 48%.
How does the Personal Allowance taper work?
If you earn over £100,000, your Personal Allowance reduces by £1 for every £2 of income above this threshold. Once you earn £125,140 or more, you have no Personal Allowance.