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What are the tax bands?
2025/26 Tax bands for Scotland, Wales and England and Northern Ireland
| Band | Band name | Tax Rate | ||
| Scotland | Wales | Rest of UK | ||
| £12,571* - £5,396 | Starter Rate | 19% | ||
| £12,571 - £50,270 | Basic Rate | 20% | 20% | |
| £15,397* - £27,491 | Scottish Basic Rate | 20% | ||
| £27,492* - £43,662 | Intermediate Rate | 21% | ||
| £50,271 - £125,140 | Higher Rate | 40% | 40% | |
| £43,663 - £84,000 | Scottish Higher Rate | 42% | ||
| £84,001 - £125,140 | Advanced Rate | 45% | ||
| Over £125,40 | Top Rate | 48% | ||
| Over £125,40 | Additional Rate | 45% | 45% |
* This assumes you are entitled to the UK Personal Allowance.
These rates apply to TAXABLE income that is over and above your Personal Allowance. For example, a person would have to have income of over £12,570 before paying tax at 20% and over £50,271 (£43,663 in Scotland) before paying at 40%.
Starting Rate for Savings - is 0%. Only applies to those with taxable income under £17,570.
Scottish taxpayers use the UK rates & tax bands for interest and dividends.
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