UK income tax and National Insurance rates 2026/27
Every rate and threshold for the tax year from 6 April 2026 to 5 April 2027, taken from GOV.UK and linked to the source. Frozen thresholds stay in place until April 2031.
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England, Wales and Northern Ireland
Income tax rates 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Your Personal Allowance falls by £1 for every £2 of adjusted net income over £100,000, and is zero from £125,140. Welsh rates are currently the same as England’s.
Scotland
Scottish income tax rates 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Bands assume the full Personal Allowance. Scottish rates apply to non-savings, non-dividend income.
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National Insurance
Employee and employer NI 2026/27
| Threshold | Weekly | Monthly | Yearly |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold | £242 | £1,048 | £12,570 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
| Secondary Threshold (employer) | £96 | £417 | £5,000 |
| Who pays | Rate | On |
|---|---|---|
| Employee (category A) | 8% | Between £12,570 and £50,270 |
| Employee (category A) | 2% | Above £50,270 |
| Employer | 15% | Above £5,000 |
| Over State Pension age | 0% | Employee NI stops |
Student loans
Repayment thresholds 2026/27
| Plan | Yearly threshold | Monthly | Rate |
|---|---|---|---|
| Plan 1 | £26,900 | £2,241.66 | 9% |
| Plan 2 | £29,385 | £2,448.75 | 9% |
| Plan 4 (Scotland) | £33,795 | £2,816.25 | 9% |
| Plan 5 | £25,000 | £2,083.33 | 9% |
| Postgraduate Loan | £21,000 | £1,750.00 | 6% |
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 |
Other years
Tax rates for other years
2027/28 (announced)2025/262024/252023/242022/232021/222020/21All years to 2010/11
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
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