What are the UK income tax bands?

For 26-27, the UK income tax bands are: Personal Allowance (0%) on the first £12,579, Basic Rate (20%) on £12,579–£50,270, Higher Rate (40%) on £50,270–£125,140, and Additional Rate (45%) above £125,140.

How much tax do I pay on £50,000?

On a £50,000 salary in 26-27, you pay £7,484 income tax and £2,994 National Insurance — a total of £10,478. Your take-home is £39,521 per year (£3,293/month).

What is the 60% tax trap?

Between £100,000 and £125,140, your Personal Allowance is withdrawn at £1 for every £2 earned above £100,000. This creates an effective 62% marginal rate (40% IT + 2% NI + 20% PA loss). On a £5,000 raise in this zone, you keep only about £380 per £1,000.

UK Income Tax Bands Explained (2026/27)

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Annual salary: £45,000.00

£0

£50K

£100K

£150K

£200K

How your £45,000.00 salary is split across tax bands

Effective rate

32.5%

(IT + NI combined)

Marginal rate

28%

(on next £1 earned)

Take-home

£45,359.34

/year

See full breakdown →

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Band	Taxable Income	Tax Rate	Band Width
Personal Allowance	table.pa.range	0%	table.pa.width
Basic Rate	table.basic.range	table.basic.rate	table.basic.width
Higher Rate	table.higher.range	table.higher.rate	table.higher.width
Additional Rate	table.additional.range	table.additional.rate	table.additional.width

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