United Kingdom Personal Income Tax
Detailed personal income tax rates and rules for United Kingdom in 2026.
The UK uses a Pay As You Earn (PAYE) system with four income tax bands. The Personal Allowance of £12,570 is tax-free. Income between £12,571 and £50,270 is taxed at the basic rate of 20%. The higher rate of 40% applies to income from £50,271 to £125,140, and the additional rate of 45% applies to income exceeding £125,140. The Personal Allowance is gradually reduced for income over £100,000, effectively creating a 60% marginal rate between £100,000 and £125,140.
| Income Range (GBP) | Tax Rate |
|---|---|
| £0 – £13K | 0% |
| £13K – £50K | 20% |
| £50K – £125K | 40% |
| £125K+ | 45% |
Filing Deadline
January 31 (for online Self Assessment returns for the previous tax year)
Residency Rule
The UK uses the Statutory Residence Test (SRT) to determine tax residency. UK tax residents are taxed on their worldwide income. Non-residents are generally only taxed on UK-source income.
Additional Notes
Scotland has its own income tax rates and bands for non-savings, non-dividend income, which differ from the rest of the UK. The Personal Allowance tapers by £1 for every £2 earned above £100,000.
How United Kingdom Income Tax compares
United Kingdom’s top personal income tax rate of 45% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
