Welsh rates of Income Tax
Annual Senedd rates and their combination with the reduced UK components.
Annual Senedd rates and their combination with the reduced UK components.
Welsh rates of Income Tax for 2026–27
Reviewed · Current · Law · 6 April 2026 to 5 April 2027
20%
£37,700
40%
£125,140
45%
10%
10%
10%
The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
The headline rates match England and Northern Ireland for these years, but the annual Welsh resolution and statutory combination are distinct authority and remain separately attributable.
Exceptions and branches
- Scottish taxpayers and income charged at savings, dividend or special rates use separate provisions.
Assumptions
- Welsh taxpayer status has been established for the tax year.
Welsh rates of Income Tax for 2023–24
Reviewed · Historic · Law · 6 April 2023 to 5 April 2024
20%
£37,700
40%
£125,140
45%
10%
10%
10%
The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
The headline rates match England and Northern Ireland for these years, but the annual Welsh resolution and statutory combination are distinct authority and remain separately attributable.
Exceptions and branches
- Scottish taxpayers and income charged at savings, dividend or special rates use separate provisions.
Assumptions
- Welsh taxpayer status has been established for the tax year.
Welsh rates of Income Tax for 2024–25
Reviewed · Historic · Law · 6 April 2024 to 5 April 2025
20%
£37,700
40%
£125,140
45%
10%
10%
10%
The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
The headline rates match England and Northern Ireland for these years, but the annual Welsh resolution and statutory combination are distinct authority and remain separately attributable.
Exceptions and branches
- Scottish taxpayers and income charged at savings, dividend or special rates use separate provisions.
Assumptions
- Welsh taxpayer status has been established for the tax year.
Welsh rates of Income Tax for 2025–26
Reviewed · Historic · Law · 6 April 2025 to 5 April 2026
20%
£37,700
40%
£125,140
45%
10%
10%
10%
The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
The headline rates match England and Northern Ireland for these years, but the annual Welsh resolution and statutory combination are distinct authority and remain separately attributable.
Exceptions and branches
- Scottish taxpayers and income charged at savings, dividend or special rates use separate provisions.
Assumptions
- Welsh taxpayer status has been established for the tax year.
Reviewed Welsh rate resolutions
| Tax year | Senedd resolution | Welsh basic / higher / additional components | Overall reviewed rates |
|---|---|---|---|
| 2023–24 | NDM8215 | 10% / 10% / 10% | 20% / 40% / 45% |
| 2024–25 | NDM8501 | 10% / 10% / 10% | 20% / 40% / 45% |
| 2025–26 | NDM8833 | 10% / 10% / 10% | 20% / 40% / 45% |
| 2026–27 | NDM9117 | 10% / 10% / 10% | 20% / 40% / 45% |
For each reviewed year, the Senedd set every Welsh component at 10 percentage points. Adding those components to the reduced UK rates produces the headline rates shown. Although the outcome matches England and Northern Ireland, the Senedd resolution and statutory combination are distinct authority.
The Senedd record is classified Metadata and citation only for public reuse. Sterling links to it and publishes a reviewed explanation rather than reproducing restricted material.
What changed
-
5 April 2024: The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
-
5 April 2025: The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
-
5 April 2026: The Senedd set each Welsh component at 10%, producing overall 20%, 40% and 45% rates for the reviewed year when combined with the reduced UK components.
Related concepts
Linked from
Sources
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Senedd motion NDM9117 — Motion NDM9117 and affirmative vote for 2026–27. Primary authority. Link-and-cite; publisher-hosted.
-
Income Tax Act 2007, section 6B — Section 6B. Primary authority.
-
Income Tax Act 2007, section 11B — Section 11B. Primary authority.
-
Government of Wales Act 2006, Part 4A Chapter 2 — Sections 116D to 116H. Primary authority.
-
Finance Act 2026, section 2 — Section 2. Primary authority.
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Income Tax rates and allowances for current and previous tax years — Personal Allowances and non-savings Income Tax tables. Official guidance.
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Senedd motion NDM8215 — Motion NDM8215 for 2023–24. Primary authority. Link-and-cite; publisher-hosted.
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Finance (No. 2) Act 2023, section 2 — Section 2. Primary authority.
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Senedd motion NDM8501 — Motion NDM8501 for 2024–25. Primary authority. Link-and-cite; publisher-hosted.
-
Finance (No. 2) Act 2024, section 2 — Section 2. Primary authority.
-
Senedd motion NDM8833 — Motion NDM8833 for 2025–26. Primary authority. Link-and-cite; publisher-hosted.
-
Finance Act 2025, section 2 — Section 2. Primary authority.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.