Legislation
Income Tax bands 2025-26
Date
Effective 6 April 2025
Summary
Income Tax bands determine how much tax you pay based on your earnings.
Each band applies a different tax rate to a portion of your income, ensuring that higher earners contribute more.
Below you’ll find the latest bands for the current tax year. Note that England, Wales and Northern Ireland share the same rates, whereas Scotland has a larger variety of rates depending on a worker’s taxable income.
England, Wales and Northern Ireland
| Band | Taxable income | Tax rate |
|---|---|---|
| Basic rate | £1 – £37,700 | 20% |
| Higher rate | £37,701 – £125,140 | 40% |
| Additional rate | £125,141 > | 45% |
Scotland
| Band | Annual earnings the rate applies to (above the PAYE threshold) | Tax rate |
|---|---|---|
| Starter rate | Up to £2,827 | 19% |
| Basic rate | £2,828 – £14,921 | 20% |
| Intermediate rate | £14,922 – £31,092 | 21% |
| Higher rate | £31,093 – £62,430 | 42% |
| Advanced rate | £62,431 – £125,140 | 45% |
| Top rate | £125,141 > | 48% |
Tax fact card 2025 – 2026
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2025. This PDF card includes all the key payroll rates and dates that…