UK tax rates 2026/27

Every rate, band and threshold for 2026/27, from 6 April 2026 to 5 April 2027, in one place. All of it is the data this site actually computes from, not a copy of it.

Income tax, England, Wales and Northern Ireland

England income tax bands, 2026/27
Band	Rate	From	To
Basic rate	20%	£12,571	£50,270
Higher rate	40%	£50,270	£125,140
Additional rate	45%	£137,710	no upper limit

The Personal Allowance is £12,570 and has not moved since April 2021. At the Autumn Budget in November 2025 the freeze was extended again, to April 2031. Above £100,000 it is withdrawn at £1 for every £2 of adjusted net income, which is why it has disappeared entirely by £125,140.

Income tax, Scotland

Scotland income tax bands, 2026/27
Band	Rate	From	To
Starter rate	19%	£12,571	£16,537
Basic rate	20%	£16,537	£29,526
Intermediate rate	21%	£29,526	£43,662
Higher rate	42%	£43,662	£75,000
Advanced rate	45%	£75,000	£125,140
Top rate	48%	£137,710	no upper limit

National Insurance

Class 1 employee National Insurance, 2026/27
Earnings	Rate	A week	A month	A year
Below the Primary Threshold	0%	up to £242	up to £1,048	up to £12,570
Primary Threshold to Upper Earnings Limit	8%	£242 to £967	£1,048 to £4,189	£12,570 to £50,270
Above the Upper Earnings Limit	2%	over £967	over £4,189	over £50,270

National Insurance is the one deduction that gets cheaper as you earn more. Above the Upper Earnings Limit the rate drops from 8% to 2%, which is why crossing £50,270 in England, Wales or Northern Ireland raises your marginal rate by 12 points rather than 20 — income tax goes up by 20 and National Insurance comes down by 6.

It is worked out separately on each pay period rather than cumulatively across the year, which is why an irregular pay pattern can leave you paying more National Insurance than someone on the same annual salary paid evenly.

Student loans

Repayment thresholds, 2026/27
Plan	Annual	Monthly	Weekly	Rate
Plan 1	£26,900	£2,241.66	£517.30	9%
Plan 2	£29,385	£2,448.75	£565.09	9%
Plan 4 (Scotland)	£33,795	£2,816.25	£649.90	9%
Plan 5	£25,000	£2,083.33	£480.76	9%
Postgraduate Loan	£21,000	£1,750.00	£403.84	6%

Allowances and other figures

Allowances, 2026/27
Item	Amount
Personal Allowance	£12,570
Personal Allowance taper starts	£100,000
Blind Person's Allowance	£3,250
Marriage Allowance transfer	£1,260
Marriage Allowance saving	£252
Standard tax code	1257L
Auto-enrolment qualifying earnings	£6,240 to £50,270
National Living Wage (21+)	£12.71 an hour
Statutory Sick Pay	£123.25 a week
Statutory Maternity Pay (weeks 7-39)	£194.32 a week
Child Benefit charge range	£60,000 to £80,000
Employer National Insurance	15% above £5,000

What 2026/27 leaves you

Gross to net, England, 2026/27
Salary	Income tax	National Insurance	Take-home	A month	Effective rate
£20,000	£1,486	£594	£17,920	£1,493	10.4%
£30,000	£3,486	£1,394	£25,120	£2,093	16.3%
£40,000	£5,486	£2,194	£32,320	£2,693	19.2%
£50,000	£7,486	£2,994	£39,520	£3,293	21.0%
£65,000	£13,432	£3,310	£48,258	£4,022	25.8%
£85,000	£21,432	£3,710	£59,858	£4,988	29.6%
£110,000	£33,432	£4,210	£72,358	£6,030	34.2%
£150,000	£53,703	£5,010	£91,287	£7,607	39.1%

What changed this year

Statutory sick pay was restructured on 6 April 2026 — no waiting days, no earnings condition, and an 80 per cent rule for low earners. Plan 5 student loans entered payroll for the first time. Scotland uprated its starter and basic band ceilings again. And the income tax threshold freeze was extended to April 2031. This guide covers all four.

To use these figures, the calculator applies all of this to your own salary, and the sources page lists where every figure here came from.

Figures on this page are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were last checked on 29 August 2026. Every rate we use is listed on the sources page.