The 2025-26 tax rates are:

UK-wide tax allowances (UK)

• Basic rate 20% on annual earnings above the PAYE threshold and up to £37,700
• Higher rate 40% over £37,701 to £125,140
• Additional rate 45% over £125,140 and above

Rates for Scotland (S Prefix)

• Starter Rate 19% on annual earnings above £1 - £2,827
• Basic Rate 20% over £2,828 - £14,921
• Intermediate rate 21% over £14,922 - £31,092
• Higher rate 42% over - £31,093 - £62,430
• Advanced Tax rate 45% over £62,431 - £125,140
• Top up rate 48% - over £125,140

Rates for Wales (C Prefix)

• Basic rate 20% on annual earnings above the PAYE threshold and up to £37,700
• Higher rate 40% over £37,701 to £125,140
• Additional rate 45% over £125,140 and above