AapTaxLaw

United Kingdom Income Tax

UK Income Tax Rates for 2026-27 and Historical Rates for 2011-12 to 2013-14

This guide summarises the principal UK individual Income Tax rates and allowances for the 2026-27 tax year (6 April 2026 to 5 April 2027) and retains the historical rate table for 2011-12, 2012-13 and 2013-14 for reference.

Important: Scotland has separate Income Tax bands for wages, pensions and most other non-savings, non-dividend income. Savings interest and dividends are generally taxed under UK-wide rules. Individual circumstances, allowances and reliefs can change the amount payable.

UK Income Tax rates for 2026-27: England, Wales and Northern Ireland

For a person entitled to the standard £12,570 Personal Allowance, the following headline bands apply to ordinary non-savings, non-dividend income in England, Wales and Northern Ireland for 2026-27.

Band Taxable income Rate
Personal Allowance Up to £12,570 0%
Basic rate £12,571 to £50,270 20%
Higher rate £50,271 to £125,140 40%
Additional rate Over £125,140 45%

HMRC also expresses the rate bands after deducting allowances: basic rate on the first £37,700 of taxable income, higher rate from £37,701 to £125,140, and additional rate above £125,140.

Scottish Income Tax rates for 2026-27

Scottish Income Tax applies to wages, pensions and most other taxable non-savings, non-dividend income of Scottish taxpayers. With the standard Personal Allowance, the 2026-27 bands are:

Band Taxable income Scottish rate
Personal Allowance Up to £12,570 0%
Starter rate £12,571 to £16,537 19%
Basic rate £16,538 to £29,526 20%
Intermediate rate £29,527 to £43,662 21%
Higher rate £43,663 to £75,000 42%
Advanced rate £75,001 to £125,140 45%
Top rate Over £125,140 48%

Personal Allowance for 2026-27

The standard Personal Allowance is £12,570. It is reduced by £1 for every £2 of adjusted net income above £100,000. As a result, a person with adjusted net income of £125,140 or more does not receive the standard Personal Allowance.

Savings interest and dividend income for 2026-27

Starting rate for savings and Personal Savings Allowance

The starting rate for savings is 0%, with a starting-rate limit of up to £5,000. The amount available is reduced as other income increases. A separate Personal Savings Allowance may also apply, depending on the taxpayer's Income Tax band.

Dividend rates

For 2026-27, dividend income above the £500 Dividend Allowance is taxed at the applicable dividend rate. The ordinary rate is 10.75%, the upper rate is 35.75%, and the additional rate is 39.35%.

Dividend band 2026-27 rate
Ordinary / basic rate 10.75%
Upper / higher rate 35.75%
Additional rate 39.35%

Historical UK individual Income Tax rates: 2011-12 to 2013-14

The following table preserves the historical information that was the original focus of this page. These figures are not current tax rates and should be used only for the stated tax years.

Tax band Rate 2013-14 2012-13 2011-12
Starting rate for savings 10%* £0-£2,790 £0-£2,710 £0-£2,560
Basic rate 20% £0-£32,010 £0-£34,370 £0-£35,000
Higher rate 40% £32,011-£150,000 £34,371-£150,000 £35,001-£150,000
Additional rate 45% / 50% 45% above £150,000 50% above £150,000 50% above £150,000

* Historical savings note: the 10% starting rate applied only to savings income and depended on the level of non-savings income after allowances.

Historically, employment income, self-employment profits, pensions, property income and taxable benefits were generally treated as non-savings income for this purpose.

The historical dividend rates shown on the earlier version of this page were 10% ordinary rate, 32.5% upper rate and 42.5% additional rate, with the dividend additional rate reducing to 37.5% for 2013-14. These historical rates should not be confused with the current dividend regime.

Official HMRC and GOV.UK references

Tax rates and allowances can change through legislation and fiscal announcements. Check the official guidance when calculating a current liability.

General information only: this page provides a summary and does not replace HMRC guidance or professional advice. Tax treatment depends on residence, income type, allowances, reliefs and individual circumstances.