UK Income Tax bands for 2025/26. Scotland sets its own rates and bands.
England, Wales & Northern Ireland
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic | £12,571–£50,270 | 20% |
| Higher | £50,271–£125,140 | 40% |
| Additional | Over £125,140 | 45% |
Scotland
| Band | Income | Rate |
|---|---|---|
| Starter | £12,571–£15,397 | 19% |
| Basic | £15,398–£27,491 | 20% |
| Intermediate | £27,492–£43,662 | 21% |
| Higher | £43,663–£75,000 | 42% |
| Advanced | £75,001–£125,140 | 45% |
| Top | Over £125,140 | 48% |
A Scottish taxpayer on £50,000 pays £9,014 Income Tax, compared with £7,486 in the rest of the UK.