Glossary term

Higher Rate Band (UK)

The portion of UK taxable income above the basic rate band, taxed at 40 percent (33.75 percent on dividends).

Related terms

Jurisdictions

Definition

The higher rate band applies to taxable income between the end of basic rate (50,270 GBP including allowance) and the additional rate threshold (125,140 GBP). Non-savings and savings income face 40 percent; dividend income 33.75 percent.

Examples

A UK taxpayer with 80,000 GBP of taxable income pays 40 percent on the portion above the basic-rate band.

Translations

ESbanda de tasa alta

ZH较高税率范围

DEhöherer Steuerbereich

FRtranche de taux élevé

JA高税率帯

Citations

Income Tax Act 2007 · 10

Related citations

Computed from the cross-reference graph. Links open the related entity on this site.

This entry cites

TermBasic Rate Band (UK)
TermAdditional Rate (UK)

Cited by

Primary sources

HMRC: Income Tax ratesVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.