Name: UK tax rates 2025/26
Creator: MoneyOtter
License: https://creativecommons.org/licenses/by/4.0/

These are the 2025/26 rates and thresholds for PAYE Income Tax, National Insurance and student loans, as published by HMRC and the Scottish and Welsh governments. The UK tax year runs from 6 April to 5 April; Scottish bands apply to the earned income of Scottish taxpayers only.

Work out your own pay with the UK take-home pay calculator, or see the 2026/27 rates. Period covered: 6 April 2025 to 5 April 2026. File status: provisional — values are read from official publications but have not had a second-person review.

Rates at a glance

Income Tax, England and Northern Ireland 2025/26 (taxable income above the allowance)
Rate	From	To
basic 20%	£0	£37,700
higher 40%	£37,700	£125,140
additional 45%	£125,140	no limit

Scottish Income Tax 2025/26 (taxable income above the allowance)
Band	From	To
starter 19%	£0	£2,827
basic 20%	£2,827	£14,921
intermediate 21%	£14,921	£31,092
higher 42%	£31,092	£62,430
advanced 45%	£62,430	£125,140
top 48%	£125,140	no limit

Allowances 2025/26
Item	Amount
Personal Allowance	£12,570
Allowance taper starts (adjusted net income)	£100,000
Blind Person’s Allowance	£3,130
Marriage Allowance transferable	£1,260
National Living Wage (hourly)	£12.21

National Insurance thresholds 2025/26
Threshold	Year	Month	Week
Lower earnings limit	£6,500	£542	£125
Primary threshold	£12,570	£1,048	£242
Secondary threshold	£5,000	£417	£96
Upper earnings limit	£50,270	£4,189	£967

National Insurance rates 2025/26
Category	Employee main	Employee upper	Employer
A	8%	2%	15%
B	1.85%	2%	15%
C	0%	0%	15%
H	8%	2%	15%
J	2%	2%	15%
M	8%	2%	15%
V	8%	2%	15%
Z	2%	2%	15%

Student loans and Child Benefit charge 2025/26
Item	Threshold	Rate
Plan 1	£26,065	9%
Plan 2	£28,470	9%
Plan 4	£32,745	9%
Postgraduate Loan	£21,000	6%
High Income Child Benefit Charge	£60,000	1% per £200

Every parameter, with its source

Raw values as stored (rates as decimals, amounts in GBP). Each row links to the official page the value was read from, with the date it was read.

UK and England/NI bands (national.json)
Parameter	Value	Source
`personalAllowance.amount`	`12570`	gov.uk · 2026-10-07
`personalAllowance.taper.threshold`	`100000`	gov.uk · 2026-10-07
`personalAllowance.taper.rate`	`0.5`	gov.uk · 2026-10-07
`personalAllowance.taper.floor`	`0`	gov.uk · 2026-10-07
`blindPersonsAllowance`	`3130`	gov.uk · 2026-10-07
`marriageAllowance.transferable`	`1260`	gov.uk · 2026-10-07
`marriageAllowance.reliefRate`	`0.20`	gov.uk · 2026-10-07
`incomeTax.bands`	`to 37700: 0.20; to 125140: 0.40; rest: 0.45`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`additional`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`0`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`0`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`0`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07
`taxCode.multiplier`	`10`	assets.publishing.service.gov.uk · 2026-10-07
`taxCode.addition`	`9`	assets.publishing.service.gov.uk · 2026-10-07
`nationalInsurance.annual.LEL`	`6500`	gov.uk · 2026-10-07
`nationalInsurance.annual.PT`	`12570`	gov.uk · 2026-10-07
`nationalInsurance.annual.ST`	`5000`	gov.uk · 2026-10-07
`nationalInsurance.annual.UEL`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.UST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.AUST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.VUST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.monthly.LEL`	`542`	gov.uk · 2026-10-07
`nationalInsurance.monthly.PT`	`1048`	gov.uk · 2026-10-07
`nationalInsurance.monthly.ST`	`417`	gov.uk · 2026-10-07
`nationalInsurance.monthly.UEL`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.UST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.AUST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.VUST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.weekly.LEL`	`125`	gov.uk · 2026-10-07
`nationalInsurance.weekly.PT`	`242`	gov.uk · 2026-10-07
`nationalInsurance.weekly.ST`	`96`	gov.uk · 2026-10-07
`nationalInsurance.weekly.UEL`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.UST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.AUST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.VUST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.employee.A.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.A.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.B.main`	`0.0185`	gov.uk · 2026-10-07
`nationalInsurance.employee.B.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.C.main`	`0`	gov.uk · 2026-10-07
`nationalInsurance.employee.C.upper`	`0`	gov.uk · 2026-10-07
`nationalInsurance.employee.H.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.H.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.J.main`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.J.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.M.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.M.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.V.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.V.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.Z.main`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.Z.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employer.A.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.A.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.B.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.B.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.C.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.C.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.H.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.H.zeroRateUpTo`	`AUST`	gov.uk · 2026-10-07
`nationalInsurance.employer.J.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.J.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.M.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.M.zeroRateUpTo`	`UST`	gov.uk · 2026-10-07
`nationalInsurance.employer.V.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.V.zeroRateUpTo`	`VUST`	gov.uk · 2026-10-07
`nationalInsurance.employer.Z.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.Z.zeroRateUpTo`	`UST`	gov.uk · 2026-10-07
`nationalInsurance.overStatePensionAgeCategory`	`C`	gov.uk · 2026-10-07
`studentLoans.plans.plan1.threshold`	`26065`	gov.uk · 2026-10-07
`studentLoans.plans.plan1.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.plans.plan2.threshold`	`28470`	gov.uk · 2026-10-07
`studentLoans.plans.plan2.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.plans.plan4.threshold`	`32745`	gov.uk · 2026-10-07
`studentLoans.plans.plan4.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.postgraduate.threshold`	`21000`	gov.uk · 2026-10-07
`studentLoans.postgraduate.rate`	`0.06`	gov.uk · 2026-10-07
`pensions.reliefAtSourceRate`	`0.20`	gov.uk · 2026-10-07
`pensions.qualifyingEarnings.lower`	`6240`	thepensionsregulator.gov.uk · 2026-10-07
`pensions.qualifyingEarnings.upper`	`50270`	thepensionsregulator.gov.uk · 2026-10-07
`hicbc.threshold`	`60000`	gov.uk · 2026-10-07
`hicbc.step`	`200`	gov.uk · 2026-10-07
`hicbc.percentPerStep`	`0.01`	gov.uk · 2026-10-07
`hicbc.childBenefitWeekly.eldest`	`26.05`	legislation.gov.uk · 2026-10-07
`hicbc.childBenefitWeekly.additional`	`17.25`	legislation.gov.uk · 2026-10-07
`hicbc.weeksPerYear`	`52`	gov.uk · 2026-10-07
`nationalLivingWage`	`12.21`	gov.uk · 2026-10-07
`roundingRules.incomeTax.unit`	`0.01`	assets.publishing.service.gov.uk · 2026-10-07
`roundingRules.incomeTax.mode`	`down`	assets.publishing.service.gov.uk · 2026-10-07
`roundingRules.nationalInsurance.unit`	`0.01`	gov.uk · 2026-10-07
`roundingRules.nationalInsurance.mode`	`halfDown`	gov.uk · 2026-10-07
`roundingRules.studentLoanAnnual.unit`	`0.01`	gov.uk · 2026-10-07
`roundingRules.studentLoanAnnual.mode`	`down`	gov.uk · 2026-10-07
`roundingRules.studentLoanPeriod.unit`	`1`	gov.uk · 2026-10-07
`roundingRules.studentLoanPeriod.mode`	`down`	gov.uk · 2026-10-07
`roundingRules.hicbcPercent.unit`	`1`	legislation.gov.uk · 2026-10-07
`roundingRules.hicbcPercent.mode`	`down`	legislation.gov.uk · 2026-10-07

Scotland (sct.json)
Parameter	Value	Source
`incomeTax.bands`	`to 2827: 0.19; to 14921: 0.20; to 31092: 0.21; to 62430: 0.42; to 125140: 0.45; rest: 0.48`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`starter`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`intermediate`	gov.uk · 2026-10-07
`incomeTax.bandNames.3`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.4`	`advanced`	gov.uk · 2026-10-07
`incomeTax.bandNames.5`	`top`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`1`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`1`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`2`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07

Wales (wls.json)
Parameter	Value	Source
`incomeTax.bands`	`to 37700: 0.20; to 125140: 0.40; rest: 0.45`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`additional`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`0`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`0`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`0`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07

Download the data

The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.

UK and England/NI bands (national.json) — revision 1, provisional
Scotland (sct.json) — revision 1, provisional
Wales (wls.json) — revision 1, provisional

Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.