Higher rate (40%)
UK tax glossary · Last reviewed: April 2026
Higher rate is 40% in most of the UK on income above £50,270 (2026/27). Scottish higher rate is 42% on a different band.
Only income above the threshold is taxed at the higher rate — lower slices still attract basic rate tax.
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TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.