The proportion of women high earners has not altered in six years despite moves to increase diversity.
Only one in four people earning from £43,000 - 150,000 in each of the last six years are women, research showed.
“The stubborn refusal of the percentage of female high earners to shift upwards will disappoint those who hoped a recent focus on the gender gap would make a significant difference to the number of women in senior positions,” said Heidi Watson, of law firm Clyde And Co, which studied data on higher rate taxpayers.
The report noted efforts to hike numbers of women in senior jobs, including targets for female board members. Many businesses are setting aims such as having a 50% female workforce and bonuses tied to meeting diversity targets, the report added.