what are the tax brackets uk

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Nature

Here are the current UK income tax brackets for the 2025/26 tax year (England, Wales, and Northern Ireland). Scotland has different bands, so I’ve noted that separately. Direct answer

  • Personal allowance: 0% on income up to £12,570
  • Basic rate: 20% on income from £12,571 to £50,270
  • Higher rate: 40% on income from £50,271 to £125,140
  • Additional rate: 45% on income over £125,140

Notes

  • If you earn more than £100,000, your personal allowance is gradually reduced (effectively impacting higher earners) — the allowance decreases by £1 for every £2 of income above £100,000.
  • Scotland has different bands and thresholds; this summary covers England, Wales, and Northern Ireland as of the 2025/26 year.
  • For completeness, remember that National Insurance contributions, student loan repayments, and other deductions are separate from income tax and may affect take-home pay.

If you’d like, I can tailor these brackets to your specific circumstances (e.g., Wales vs England, or include Scottish bands) or calculate the exact tax on a given income.