Income Tax in Northern Ireland (2025/2026)
Does Northern Ireland have different tax rates?
Unlike Scotland, Northern Ireland does not currently vary its Income Tax rates from the rest of the UK. The rates and thresholds used in Belfast, Derry, and across the region are the same as those in England and Wales.
Tax Code 1257L in NI
The standard tax code for Northern Ireland remains 1257L. This allows you a tax-free Personal Allowance of £12,570 before any Income Tax is due. There are no regional prefixes (like 'S' or 'C') applied to tax codes in Northern Ireland.
NI Tax Bands
| Band | Income Range | Tax Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |