United Kingdom Income Tax bands (England, Wales and Northern Ireland)
United Kingdom Income Tax bands (England, Wales and Northern Ireland) run from 0% to 45% across 4 bands, cited to HMRC / GOV.UK, 'Income Tax rates and Personal Allowances' and 'Rates and thresholds for employers 2026 to 2027'; statutory basis Income Tax Act 2007 sections 6-10 and 35 (personal allowance) and 55B (taper), rates and limits set annually by Finance Act; corroborated by House of Commons Library briefing CBP-10618 'Direct taxes: rates and allowances for 2026/27', in force since 6 Apr 2026. Last checked against the official source on 20 Jul 2026.
Personal income tax rate bands on non-savings, non-dividend income for tax year 2026-27, expressed on total taxable income before the personal allowance is deducted.
| Current value | 0–45% across 4 bands |
|---|---|
| In force from | 2026-04-06 |
| In force until | 2027-04-05 |
| Official source | HMRC / GOV.UK, 'Income Tax rates and Personal Allowances' and 'Rates and thresholds for employers 2026 to 2027'; statutory basis Income Tax Act 2007 sections 6-10 and 35 (personal allowance) and 55B (taper), rates and limits set annually by Finance Act; corroborated by House of Commons Library briefing CBP-10618 'Direct taxes: rates and allowances for 2026/27' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THIS SCHEDULE IS ENGLAND, WALES AND NORTHERN IRELAND ONLY. SCOTLAND SETS ITS OWN RATES AND BANDS for non-savings, non-dividend income under the Scotland Act 2016 — a Scottish taxpayer faces a different, more banded schedule (starter/basic/intermediate/higher/advanced/top, with a top rate of 48%) and those bands are deliberately NOT served here. Wales has Welsh rates of income tax but has to date set them so the effective schedule matches England and Northern Ireland. All three rates and thresholds for 2026-27 are unchanged from 2025-26. Bands above are stated on GROSS annual income including the personal allowance, so the tax-free band 0-12,570 is shown explicitly; HMRC's own tables state the same thing as taxable income AFTER the allowance (basic rate on the first GBP 37,700 of taxable income, higher rate GBP 37,701-125,140). PERSONAL ALLOWANCE TAPER: the GBP 12,570 allowance is reduced by GBP 1 for every GBP 2 of adjusted net income above GBP 100,000, and is fully withdrawn at GBP 125,140. This creates a 60% MARGINAL EFFECTIVE RATE on income between GBP 100,000 and GBP 125,140 which the nominal band table does not show — the served 40% is the statutory nominal rate for that range and is correct as such. The allowance and the higher-rate threshold are frozen in cash terms rather than uprated with inflation; the freeze has been legislated to run to April 2031. SCOPE: these rates apply to non-savings, non-dividend income (employment, self-employment, pensions, property). Savings income and dividend income are taxed on separate rate schedules with their own allowances (dividend ordinary/upper/additional rates, personal savings allowance, starting rate for savings) and are not represented here. National Insurance contributions are a separate charge on earnings and are not included.
Get it programmatically
curl https://euroref.dev/v1/gb/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gb/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gb/income-taxOther United Kingdom series: Bank of England Bank Rate · Value Added Tax (standard rate) · National Living Wage (statutory minimum, age 21+) · Bank and public holidays 2026 · Consumer Prices Index, annual inflation rate · Corporation Tax (main rate) · Withholding tax rates · Statutory social-insurance contributions · Late-payment interest (Late Payment of Commercial Debts Act) · Statutory interest on judgment debts (Judgments Act rate) · VAT registration threshold
The same figure elsewhere: Austria · Belgium · Bulgaria · Croatia · Cyprus · all 34