Full bands for England, Wales, Northern Ireland, and Scotland — which has its own separate system.
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Above £125,140 | 45% |
| Band | Income Range (above PA) | Rate |
|---|---|---|
| Starter rate | £1 – £2,306 | 19% |
| Basic rate | £2,307 – £13,991 | 20% |
| Intermediate rate | £13,992 – £31,092 | 21% |
| Higher rate | £31,093 – £62,430 | 42% |
| Top rate | Above £62,430 | 48% |
Scotland's Personal Allowance is the same £12,570, but bands above it are set separately by the Scottish Parliament.
Your £12,570 Personal Allowance reduces by £1 for every £2 you earn above £100,000, reaching zero at £125,140. This creates an effective marginal rate of 60% in that £100,000–£125,140 band.
See your exact tax and take-home pay.
Use the Income Tax Calculator →Bands can change with each Budget. Verify current figures with HMRC before relying on these for filing.