Question 1

What are the UK income tax bands for 2025/26?

Accepted Answer

For England, Wales and Northern Ireland: 0% on £0–£12,570 (personal allowance), 20% on £12,571–£50,270 (basic rate), 40% on £50,271–£125,140 (higher rate), 45% on income above £125,140 (additional rate). Scotland uses different bands with 6 rates from 19% to 48%.

Question 2

How much tax do I pay on a £48,000 salary?

Accepted Answer

On a £48,000 salary you pay income tax at 20% on £35,430 (£48,000 minus the £12,570 personal allowance) = £7,086 per year. Combined with NI of around £2,834, your take-home is approximately £38,080 per year (£3,173/month).

Question 3

How much tax do I pay on a £63,000 salary?

Accepted Answer

On £63,000 you pay: 20% on £37,700 (basic rate band) = £7,540, plus 40% on £12,730 (the portion above £50,270) = £5,092. Total income tax = £12,632. Combined with NI, take-home is approximately £44,500/year.

Question 4

Do I pay 40% tax on my whole salary if I earn over £50,270?

Accepted Answer

No — you only pay 40% on the portion of your income above £50,270. The rest is still taxed at 0% and 20% as normal. So on a £55,000 salary, only £4,730 is taxed at 40%, not the whole salary.

Question 5

What is the 60% tax trap?

Accepted Answer

When your income exceeds £100,000, your personal allowance reduces by £1 for every £2 earned above that level. Between £100,000 and £125,140, you effectively face a 60% marginal rate (40% income tax + 20% from losing allowance). This is sometimes called the "60% tax trap".

Question 6

Are the tax bands the same in Scotland?

Accepted Answer

No. Scotland has 7 tax bands (including the personal allowance zero band) with rates of 0%, 19%, 20%, 21%, 42%, 45% and 48%. Scottish taxpayers generally pay more tax on earnings above roughly £28,000 compared to the rest of the UK.

Band	Taxable Income	Rate	Max Tax in Band
Personal Allowance	£0 – £12,570	0%	£0
Basic Rate	£12,571 – £50,270	20%	£7,540
Higher Rate	£50,271 – £125,140	40%	£29,948
Additional Rate	Over £125,140	45%	Unlimited

Band	Taxable Income	Rate
Personal Allowance	£0 – £12,570	0%
Starter Rate	£12,571 – £14,876	19%
Basic Rate	£14,877 – £26,561	20%
Intermediate Rate	£26,562 – £43,662	21%
Higher Rate	£43,663 – £75,000	42%
Advanced Rate	£75,001 – £125,140	45%
Top Rate	Over £125,140	48%

UK Income Tax Bands 2025/26 — Complete Guide

England, Wales & Northern Ireland — Tax Bands 2025/26

Scotland — Tax Bands 2025/26

Worked Examples

The 60% Tax Trap (£100,000 – £125,140)

Tax Bands vs Marginal Rate

Frequently Asked Questions