UK Tax Bands 2025-26

England/Wales/NI: Personal allowance £12,570 (tapers above £100k), Basic 20% to £50,270, Higher 40% to £125,140, Additional 45%.

Scotland: 19% / 20% / 21% / 42% / 45% / 48% bands.

NI: 8% on £12,570–£50,270, 2% above.

Last verified: April 2025 · Source: HMRC