United Kingdom Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by HM Revenue & Customs (HMRC).
📜 Statutory Authority & Legal Framework
In United Kingdom, personal income taxation is administered by the HM Revenue & Customs (HMRC) under the authority of Income Tax Act 2007 & National Insurance Contributions Act.
UK HMRC PAYE framework with £12,570 Personal Allowance, 20% Basic, 40% Higher, and 45% Additional rate bands, plus Class 1 National Insurance.
📊 2026 Progressive Marginal Tax Brackets
ISO: GBP| Income Bracket (£) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Up to £12,570 (Personal Allowance 0%) | 0.0% | Tax-Free Allowance |
| £12,571 – £50,270 (Basic Rate 20%) | 20.0% | Tier 2 |
| £50,271 – £125,140 (Higher Rate 40%) | 40.0% | Tier 3 |
| Over £125,140 (Additional Rate 45%) | 45.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
National Insurance (Class 1 Primary)
Frequently Asked Questions: United Kingdom Taxation
What is the UK Personal Allowance for the current tax year? ↓
The UK standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on. It decreases by £1 for every £2 of adjusted net income over £100,000.
What are the UK PAYE tax brackets for England and Northern Ireland? ↓
The rates are 0% for the Personal Allowance up to £12,570, 20% Basic Rate (£12,571 to £50,270), 40% Higher Rate (£50,271 to £125,140), and 45% Additional Rate on taxable income over £125,140.