How much Income Tax you pay depends on:
how much of your income is above your Personal Allowance
how much of your income falls within each tax band
You do not pay tax on your Personal Allowance. Most people's Personal Allowance is £12,570.
Read more about tax-free Personal Allowances .
Income rates and bands
Income tax rates 2026 to 2027
Taxable income
Tax rate
Band
up to £12,570
0%
Personal Allowance
£12,571 to £16,537
19%
Starter rate
£16,538 to £29,526
20%
Scottish basic rate
£29,527 to £43,662
21%
Intermediate rate
£43,663 to £75,000
42%
Higher rate
£75,001 to £125,140
45%
Advanced rate
Over £125,140
48%
Top rate
2025 to 2026 tax year
Income tax rates 2025 to 2026
Taxable income
Tax rate
Band
up to £12,570
0%
Personal Allowance
£12,571 to £15,397
19%
Starter rate
£15,398 to £27,491
20%
Scottish basic rate
£27,492 to £43,662
21%
Intermediate rate
£43,663 to £75,000
42%
Higher rate
£75,001 to £125,140
45%
Advanced rate
Over £125,140
48%
Top rate
2024 to 2025 tax year
Income tax rates 2024 to 2025
Taxable income
Tax rate
Band
up to £12,570
0%
Personal Allowance
£12,571 to £14,876
19%
Starter rate
£14,877 to £26,561
20%
Scottish basic rate
£26,562 to £43,662
21%
Intermediate rate
£43,663 to £75,000
42%
Higher rate
£75,001 to £125,140
45%
Advanced rate
over £125,140
48%
Top rate
2023 to 2024 tax year
Income tax rates 2023 to 2024
Taxable income
Tax rate
Band
Up to £12,570
0%
Personal Allowance
£12,571 to £14,732
19%
Starter rate
£14,733 to £25,688
20%
Scottish basic rate
£25,689 to £43,662
21%
Intermediate rate
£43,663 to £125,140
42%
Higher rate
Over £125,140
47%
Top rate
