The 60% effective Income Tax band
Between £100,000 and £125,140, the standard Personal Allowance falls by 50p for each extra £1 of adjusted net income. At the higher Income Tax rate, this raises effective Income Tax on the extra pound. Employee National Insurance adds a further deduction above its upper earnings limit.
For each extra £1 in this band, 60p goes to effective Income Tax, 2p to employee National Insurance and 38p remains before pension, student-loan or other deductions. This chart follows England, Wales and Northern Ireland bands; Scotland has different Income Tax rates.
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<img src="https://moneyworkedout.co.uk/assets/charts/the-60-percent-tax-band.svg" width="960" height="440" alt="Of each extra pound in the £100,000 to £125,140 band, 60 pence is effective Income Tax, 2 pence is employee National Insurance and 38 pence remains after those deductions.">
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</figure>Sources and chart notes
- Personal Allowance reduction and the £100,000 / £125,140 thresholds: GOV.UK Income Tax rates and Personal Allowances.
- Employee Class 1 NI rates and the 2026/27 upper earnings limit: GOV.UK rates and thresholds for employers.
- This illustrates marginal rates before payroll rounding; actual take-home depends on tax code, pay period, pension, loans and other income.
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