Income Tax bands for 2026/27: England, Wales & N. Ireland
The bands apply to taxable income — pay minus the £12,570 Personal Allowance. With the full allowance, the 20% band covers pay up to £50,270.
England, Wales and Northern Ireland by default. Scotland has six entirely different bands (19, 20, 21, 42, 45, 48%). Above £100,000 the personal allowance falls by £1 for every £2 earned, so the real marginal rate between £100,000 and £125,140 is 60%, not 40%.
| Taxable income | Rate |
|---|---|
| up to £37,700 | 20% |
| £37,701–£125,140 | 40% |
| over £125,140 | 45% |
Scotland's 6 bands
Scotland replaces the bands, not the Personal Allowance or National Insurance. Its rates run from 19% to 48%; on a £60,000 salary Income Tax is £13,182.05 there against £11,432 elsewhere in the UK.
| Taxable income | Rate |
|---|---|
| up to £3,967 | 19% |
| £3,968–£16,956 | 20% |
| £16,957–£31,092 | 21% |
| £31,093–£62,430 | 42% |
| £62,431–£125,140 | 45% |
| over £125,140 | 48% |
The Personal Allowance taper and National Insurance
Above £100,000 of adjusted net income the allowance falls by £1 for every £2, so it is gone at £125,140. In that range each extra pound is taxed at 40% and also removes £0.50 of allowance, a real marginal rate of 60%: Income Tax is £27,432 at £100,000, £34,974 at £112,570 and £42,516 at £125,140.
Employee National Insurance is 8% on pay between £12,570 and £50,270, and 2% above that.
Take-home pay at different salaries
Calculated with the calculator above for a single employee with no other deductions.
| Salary | Income Tax | National Insurance | Take-home | Effective rate | Income Tax in Scotland |
|---|---|---|---|---|---|
| £20,000 | £1,486 | £594.40 | £17,919.60 | 7.43% | £1,446.33 |
| £40,000 | £5,486 | £2,194.40 | £32,319.60 | 13.72% | £5,551.07 |
| £60,000 | £11,432 | £3,210.60 | £45,357.40 | 19.05% | £13,182.05 |
| £100,000 | £27,432 | £4,010.60 | £68,557.40 | 27.43% | £30,732.05 |
| £200,000 | £76,203 | £6,010.60 | £117,786.40 | 38.1% | £83,634.35 |