Tax Bands
The ranges of taxable income to which different income tax rates apply, creating the UK's progressive tax system. In England, Wales, and Northern Ireland for 2025/26 the main bands are: Personal Allowance (0%), Basic Rate (20%), Higher Rate (40%), and Additional Rate (45%). Scotland has a more granular set of bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%).
Related Terms
Basic Rate
The standard income tax rate of 20% applied to taxable income between the Personal Allowance and the higher-rate threshold, currently £12,571 to £50,270 in England, Wales, and Northern Ireland.
Higher Rate
The income tax rate of 40% applied to taxable income above £50,270 up to £125,140 in England, Wales, and Northern Ireland.
Additional Rate
The highest income tax rate in England, Wales, and Northern Ireland, charged at 45% on taxable income above £125,140.
Personal Allowance
The amount of income you can earn in a tax year before paying income tax, currently £12,570 and frozen until April 2028.
Taxable Income
The portion of your total income that is actually subject to income tax after deducting the Personal Allowance and any other reliefs or deductions you are entitled to.
Try the calculator
Use our free tool to see how tax bands affects your tax.