What are the income tax bands?
20% on income between £12,570 and £50,270, 40% above that, and 45% at the very top.
Last checked 12/09/2026.
For 2026/27 in England, Wales and Northern Ireland:
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,570 to £50,270 | 20% |
| Higher rate | £50,270 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
The rates are stepped, not cliff-edged. Crossing into the higher rate does not mean everything you earned is taxed at 40%, only the part above the threshold. People give up work they should have taken because they misread this.
Scotland has its own income tax bands and rates, set by the Scottish Parliament. If you are a Scottish taxpayer, check the Scottish rates rather than the table above. National Insurance is the same across the UK either way.
For a delivery driver the bands are applied to profit, not to what the platforms paid you. Mileage relief alone usually takes a third or more off turnover.
Related
What is the personal allowance and does it apply to me?
£12,570 of income you can receive each tax year before paying any income tax. It covers all your income together, not each job separately.
HMRC & taxUpdated 19/08/2026
How much tax will I pay as a delivery driver?
Income tax at 20% on profit above £12,570, plus Class 4 National Insurance at 6%.
HMRC & taxUpdated 19/08/2026
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