Legislation
Income Tax bands 2025-26
Date
Effective 6 April 2025
Summary
Here you can find the Income Tax bands for 2024-25. Note that England, Wales and Northern Ireland share the same rates, whereas Scotland has a larger variety of rates depending on a worker’s taxable income.
England, Wales and Northern Ireland
| Band | Taxable income | Tax rate |
|---|---|---|
| Basic rate | £1 – £37,700 | 20% |
| Higher rate | £37,701 – £125,140 | 40% |
| Additional rate | £125,141 > | 45% |
Scotland
| Band | Annual earnings the rate applies to (above the PAYE threshold) | Tax rate |
|---|---|---|
| Starter rate | Up to £2,827 | 19% |
| Basic rate | £2,828 – £14,921 | 20% |
| Intermediate rate | £14,922 – £31,092 | 21% |
| Higher rate | £31,093 – £62,430 | 42% |
| Advanced rate | £62,431 – £125,140 | 45% |
| Top rate | £125,141 > | 48% |
Tax fact card 2024 – 2025
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…