Simple model
Think of bands as stacked layers.
The cleanest way to read a tax band table is from the bottom up. The allowance layer is usually tax-free, then the basic-rate layer, then higher layers above that.
This is why a salary increase is not all taxed at one new rate. Only the part that enters a new band changes rate.
Common bands
The main 2026/27 figures salary users usually need.
For England, Wales and Northern Ireland, the standard guide points are Personal Allowance, basic rate, higher rate and additional rate. Scotland uses its own rate structure for employment income.
Personal Allowance
£12,570
Standard amount before Income Tax usually starts.
Basic rate
20%
Main lower-rate taxable layer.
Higher rate
40%
Higher taxable slice, not the whole salary.
Additional rate
45%
Above the additional-rate threshold.
High-income caution
The Personal Allowance can taper above £100,000.
The £100k area needs special care because adjusted net income can reduce the Personal Allowance. A normal band table is useful, but high-income estimates should still show take-home pay and assumptions clearly.
Decision use
Use bands to explain the deduction, not to guess net pay alone.
Tax bands explain Income Tax. Net pay still needs National Insurance, pension, student loan and payroll assumptions. That is why a salary calculator is more useful than a band table by itself.