What are the UK income tax rates and the tax-free Personal Allowance for 2026-27?

Checked on 2026-10-25

For the 2026-27 tax year (6 April 2026 to 5 April 2027), the first £12,570 is tax-free. Outside Scotland, income up to £50,270 is taxed at 20%, up to £125,140 at 40% and above that at 45%. The allowance shrinks by £1 for every £2 of income over £100,000. Scotland uses different bands.

Key facts

What	The guidance says (2026-27)	Source
Tax year	6 April 2026 to 5 April 2027	GOV.UK, Income Tax rates, current rates
Personal Allowance	£12,570 tax-free	GOV.UK, Income Tax rates, current rates
Basic rate	20% on £12,571 to £50,270	GOV.UK, Income Tax rates, current rates
Higher rate	40% on £50,271 to £125,140	GOV.UK, Income Tax rates, current rates
Additional rate	45% over £125,140	GOV.UK, Income Tax rates, current rates
Over £100,000	Personal Allowance reduced by £1 for every £2 of adjusted net income above £100,000; zero from £125,140	GOV.UK, Income Tax rates, “If you earn more than £100,000”
Scotland	Six bands from 19% to 48% on wages, pensions and most other income; dividends and savings interest taxed as in the rest of the UK	GOV.UK, Income Tax in Scotland

England, Wales and Northern Ireland

GOV.UK’s table shows the bands for someone with the standard Personal Allowance of £12,570: nothing on the first £12,570, 20% from £12,571 to £50,270, 40% from £50,271 to £125,140 and 45% above £125,140. If your adjusted net income is over £100,000, the allowance falls by £1 for every £2 over that limit, so it is zero at £125,140 or above.

GOV.UK also lists other tax-free allowances: for savings interest and dividends, and possibly £1,000 of self-employment income (trading allowance) and £1,000 of property income (unless you use the Rent a Room Scheme).

Scotland

GOV.UK says you pay Scottish Income Tax if you live in Scotland, on wages, pensions and most other taxable income, but the same tax as the rest of the UK on dividends and savings interest. With the standard £12,570 Personal Allowance, the 2026-27 Scottish rates are:

Band	Taxable income	Rate
Personal Allowance	Up to £12,570	0%
Starter rate	£12,571 to £16,537	19%
Basic rate	£16,538 to £29,526	20%
Intermediate rate	£29,527 to £43,662	21%
Higher rate	£43,663 to £75,000	42%
Advanced rate	£75,001 to £125,140	45%
Top rate	Over £125,140	48%

If you pay Scottish Income Tax and get the standard Personal Allowance, GOV.UK says your tax code will be S1257L.

Last year: the standard Personal Allowance for 2025-26 was also £12,570 (GOV.UK, previous tax years).
New residents who claim the 4-year foreign income and gains regime or elect Overseas Workday Relief lose the Personal Allowance for that year (see those pages).

Sources

GOV.UK: Income Tax rates and Personal Allowances (current rates and previous tax years) checked 2026-10-25
GOV.UK: Income Tax in Scotland (current rates, who pays) checked 2026-10-25

Change history

2026-10-25: Page created

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