Income Tax Rates and Bands (England, Wales and NI)
The Income Tax rates paid on earnings, pensions and other non-savings income outside Scotland, and the income levels where each rate starts.
Basic rate
20%
Paid on taxable income above the Personal Allowance, up to the higher rate threshold.
HMRC · checked 30 Sep 2026
Higher rate starts above
£50,270
Income above this level is taxed at the higher rate, assuming the standard Personal Allowance.
HMRC · checked 30 Sep 2026
Higher rate
40%
Paid on income between the higher rate threshold and the additional rate threshold.
HMRC · checked 30 Sep 2026
Additional rate starts above
£125,140
Income above this level is taxed at the additional rate. By this point the Personal Allowance has been fully withdrawn.
HMRC · checked 30 Sep 2026
Standard Personal Allowance
£12,570
Income up to this amount is taxed at 0% before the basic rate applies.
HMRC · checked 30 Sep 2026
Income Tax at different salaries
The yearly Income Tax on a salary at this year's rates, and the share of the salary it takes.
| Salary | Income Tax | Share of salary |
|---|---|---|
| £20,000 | £1,486 | 7.4% |
| £30,000 | £3,486 | 11.6% |
| £45,000 | £6,486 | 14.4% |
| £60,000 | £11,432 | 19.1% |
| £100,000 | £27,432 | 27.4% |
Assumes the standard Personal Allowance (reduced above £100,000) and no other income or reliefs. National Insurance is not included.