UK tax rates and thresholds 2026/27
Every rate and threshold that shapes UK pay in 2026/27, taken from GOV.UK and linked to the source. Each line below opens the page that explains it and shows what it does to a payslip.
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At a glance
The 2026/27 headlines
| Rule | 2026/27 | Where it starts |
|---|---|---|
| Personal Allowance | £12,570 | Tax-free up to £12,570 |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| National Insurance (employee) | 8% | Above £12,570 |
| National Insurance (employer) | 15% | Above £5,000 |
| Student loan (undergraduate) | 9% | Above each plan’s threshold, from £25,000 |
| National Living Wage | £12.71 an hour | 1 April 2026 |
The Personal Allowance is taken away again above £100,000 of adjusted net income and is gone by £125,140. Scotland sets its own bands and rates above the allowance.
Allowances and other rates
Other 2026/27 figures
| Item | 2026/27 |
|---|---|
| Marriage Allowance transfer | £1,260 |
| Blind Person’s Allowance | £3,250 |
| Dividend Allowance | £500 |
| Dividend rates (basic / higher / additional) | 10.75% / 35.75% / 39.35% |
| National Living Wage (21+) | £12.71 an hour |
| Statutory Maternity Pay (flat rate) | £194.32 a week |
| Statutory Sick Pay | £123.25 a week |
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Every page in this folder
Open a rule and see what it does
Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
Payroll-grade