HMRC income tax
UK income taxpayers and tax bands
HMRC projects 40,800 thousand income taxpayers in tax year 2026-27, about 40.8 million people. Figures for 2026-27 are projections based on the 2023-24 Survey of Personal Incomes and the OBR's March 2026 Economic and fiscal outlook. The top 1% projection is indicative.
Cash income tax received is on tax receipts. Shares below are of income tax owed, ranked by income before tax.
Projection: HMRC estimate for 2026-27
Share of income tax paid by the top 1%
26.6%
Top 1% of income taxpayers, ranked by income. HMRC marks this projection as indicative.
Share of income tax paid by the top 10%
58.4%
Top 10% of income taxpayers, ranked by income.
Total income tax liabilities
£347.0bn
Tax owed for the year. Differs from cash received.
Income taxpayers by highest rate paid, tax year 2026-27
Savers rate 1.0% · Additional rate 3.2%
| Highest rate paid | Taxpayers (thousands) | Share |
|---|---|---|
| Savers rate | 415 | 1.0% |
| Basic rate | 31,400 | 77.0% |
| Higher rate | 7,700 | 18.9% |
| Additional rate | 1,290 | 3.2% |
HM Revenue & Customs · Income Tax liabilities statistics · Published 15 Jul 2026 · Licence terms · Source data · Methodology