Name: UK tax rates 2026/27
Creator: MoneyOtter
License: https://creativecommons.org/licenses/by/4.0/

These are the 2026/27 rates and thresholds for PAYE Income Tax, National Insurance and student loans, as published by HMRC and the Scottish and Welsh governments. The UK tax year runs from 6 April to 5 April; Scottish bands apply to the earned income of Scottish taxpayers only.

Work out your own pay with the UK take-home pay calculator, or see the 2025/26 rates. Period covered: 6 April 2026 to 5 April 2027. File status: provisional — values are read from official publications but have not had a second-person review.

Rates at a glance

Income Tax, England and Northern Ireland 2026/27 (taxable income above the allowance)
Rate	From	To
basic 20%	£0	£37,700
higher 40%	£37,700	£125,140
additional 45%	£125,140	no limit

Scottish Income Tax 2026/27 (taxable income above the allowance)
Band	From	To
starter 19%	£0	£3,967
basic 20%	£3,967	£16,956
intermediate 21%	£16,956	£31,092
higher 42%	£31,092	£62,430
advanced 45%	£62,430	£125,140
top 48%	£125,140	no limit

Allowances 2026/27
Item	Amount
Personal Allowance	£12,570
Allowance taper starts (adjusted net income)	£100,000
Blind Person’s Allowance	£3,250
Marriage Allowance transferable	£1,260
National Living Wage (hourly)	£12.71

National Insurance thresholds 2026/27
Threshold	Year	Month	Week
Lower earnings limit	£6,708	£559	£129
Primary threshold	£12,570	£1,048	£242
Secondary threshold	£5,000	£417	£96
Upper earnings limit	£50,270	£4,189	£967

National Insurance rates 2026/27
Category	Employee main	Employee upper	Employer
A	8%	2%	15%
B	1.85%	2%	15%
C	0%	0%	15%
H	8%	2%	15%
J	2%	2%	15%
M	8%	2%	15%
V	8%	2%	15%
Z	2%	2%	15%

Student loans and Child Benefit charge 2026/27
Item	Threshold	Rate
Plan 1	£26,900	9%
Plan 2	£29,385	9%
Plan 4	£33,795	9%
Plan 5	£25,000	9%
Postgraduate Loan	£21,000	6%
High Income Child Benefit Charge	£60,000	1% per £200

What changed from 2025/26

Generated by comparing the 2025/26 and 2026/27 national rules files value by value (12 changed). Inflation indexing explains most changes; rate changes are legislative. Dated entries with reasons are in the changelog.

Changed parameters, 2025/26 to 2026/27
Parameter	2025/26	2026/27
`blindPersonsAllowance`	3130	3250
`nationalInsurance.annual.LEL`	6500	6708
`nationalInsurance.monthly.LEL`	542	559
`nationalInsurance.weekly.LEL`	125	129
`studentLoans.plans.plan1.threshold`	26065	26900
`studentLoans.plans.plan2.threshold`	28470	29385
`studentLoans.plans.plan4.threshold`	32745	33795
`studentLoans.plans.plan5.threshold`	(new)	25000
`studentLoans.plans.plan5.rate`	(new)	0.09
`hicbc.childBenefitWeekly.eldest`	26.05	27.05
`hicbc.childBenefitWeekly.additional`	17.25	17.90
`nationalLivingWage`	12.21	12.71

Every parameter, with its source

Raw values as stored (rates as decimals, amounts in GBP). Each row links to the official page the value was read from, with the date it was read.

UK and England/NI bands (national.json)
Parameter	Value	Source
`personalAllowance.amount`	`12570`	gov.uk · 2026-10-07
`personalAllowance.taper.threshold`	`100000`	gov.uk · 2026-10-07
`personalAllowance.taper.rate`	`0.5`	gov.uk · 2026-10-07
`personalAllowance.taper.floor`	`0`	gov.uk · 2026-10-07
`blindPersonsAllowance`	`3250`	gov.uk · 2026-10-07
`marriageAllowance.transferable`	`1260`	gov.uk · 2026-10-07
`marriageAllowance.reliefRate`	`0.20`	gov.uk · 2026-10-07
`incomeTax.bands`	`to 37700: 0.20; to 125140: 0.40; rest: 0.45`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`additional`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`0`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`0`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`0`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07
`taxCode.multiplier`	`10`	assets.publishing.service.gov.uk · 2026-10-07
`taxCode.addition`	`9`	assets.publishing.service.gov.uk · 2026-10-07
`nationalInsurance.annual.LEL`	`6708`	gov.uk · 2026-10-07
`nationalInsurance.annual.PT`	`12570`	gov.uk · 2026-10-07
`nationalInsurance.annual.ST`	`5000`	gov.uk · 2026-10-07
`nationalInsurance.annual.UEL`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.UST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.AUST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.annual.VUST`	`50270`	gov.uk · 2026-10-07
`nationalInsurance.monthly.LEL`	`559`	gov.uk · 2026-10-07
`nationalInsurance.monthly.PT`	`1048`	gov.uk · 2026-10-07
`nationalInsurance.monthly.ST`	`417`	gov.uk · 2026-10-07
`nationalInsurance.monthly.UEL`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.UST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.AUST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.monthly.VUST`	`4189`	gov.uk · 2026-10-07
`nationalInsurance.weekly.LEL`	`129`	gov.uk · 2026-10-07
`nationalInsurance.weekly.PT`	`242`	gov.uk · 2026-10-07
`nationalInsurance.weekly.ST`	`96`	gov.uk · 2026-10-07
`nationalInsurance.weekly.UEL`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.UST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.AUST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.weekly.VUST`	`967`	gov.uk · 2026-10-07
`nationalInsurance.employee.A.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.A.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.B.main`	`0.0185`	gov.uk · 2026-10-07
`nationalInsurance.employee.B.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.C.main`	`0`	gov.uk · 2026-10-07
`nationalInsurance.employee.C.upper`	`0`	gov.uk · 2026-10-07
`nationalInsurance.employee.H.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.H.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.J.main`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.J.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.M.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.M.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.V.main`	`0.08`	gov.uk · 2026-10-07
`nationalInsurance.employee.V.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.Z.main`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employee.Z.upper`	`0.02`	gov.uk · 2026-10-07
`nationalInsurance.employer.A.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.A.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.B.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.B.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.C.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.C.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.H.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.H.zeroRateUpTo`	`AUST`	gov.uk · 2026-10-07
`nationalInsurance.employer.J.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.J.zeroRateUpTo`	`ST`	gov.uk · 2026-10-07
`nationalInsurance.employer.M.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.M.zeroRateUpTo`	`UST`	gov.uk · 2026-10-07
`nationalInsurance.employer.V.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.V.zeroRateUpTo`	`VUST`	gov.uk · 2026-10-07
`nationalInsurance.employer.Z.rate`	`0.15`	gov.uk · 2026-10-07
`nationalInsurance.employer.Z.zeroRateUpTo`	`UST`	gov.uk · 2026-10-07
`nationalInsurance.overStatePensionAgeCategory`	`C`	gov.uk · 2026-10-07
`studentLoans.plans.plan1.threshold`	`26900`	gov.uk · 2026-10-07
`studentLoans.plans.plan1.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.plans.plan2.threshold`	`29385`	gov.uk · 2026-10-07
`studentLoans.plans.plan2.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.plans.plan4.threshold`	`33795`	gov.uk · 2026-10-07
`studentLoans.plans.plan4.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.plans.plan5.threshold`	`25000`	gov.uk · 2026-10-07
`studentLoans.plans.plan5.rate`	`0.09`	gov.uk · 2026-10-07
`studentLoans.postgraduate.threshold`	`21000`	gov.uk · 2026-10-07
`studentLoans.postgraduate.rate`	`0.06`	gov.uk · 2026-10-07
`pensions.reliefAtSourceRate`	`0.20`	gov.uk · 2026-10-07
`pensions.qualifyingEarnings.lower`	`6240`	thepensionsregulator.gov.uk · 2026-10-07
`pensions.qualifyingEarnings.upper`	`50270`	thepensionsregulator.gov.uk · 2026-10-07
`hicbc.threshold`	`60000`	gov.uk · 2026-10-07
`hicbc.step`	`200`	gov.uk · 2026-10-07
`hicbc.percentPerStep`	`0.01`	gov.uk · 2026-10-07
`hicbc.childBenefitWeekly.eldest`	`27.05`	gov.uk · 2026-10-07
`hicbc.childBenefitWeekly.additional`	`17.90`	gov.uk · 2026-10-07
`hicbc.weeksPerYear`	`52`	gov.uk · 2026-10-07
`nationalLivingWage`	`12.71`	gov.uk · 2026-10-07
`roundingRules.incomeTax.unit`	`0.01`	assets.publishing.service.gov.uk · 2026-10-07
`roundingRules.incomeTax.mode`	`down`	assets.publishing.service.gov.uk · 2026-10-07
`roundingRules.nationalInsurance.unit`	`0.01`	gov.uk · 2026-10-07
`roundingRules.nationalInsurance.mode`	`halfDown`	gov.uk · 2026-10-07
`roundingRules.studentLoanAnnual.unit`	`0.01`	gov.uk · 2026-10-07
`roundingRules.studentLoanAnnual.mode`	`down`	gov.uk · 2026-10-07
`roundingRules.studentLoanPeriod.unit`	`1`	gov.uk · 2026-10-07
`roundingRules.studentLoanPeriod.mode`	`down`	gov.uk · 2026-10-07
`roundingRules.hicbcPercent.unit`	`1`	legislation.gov.uk · 2026-10-07
`roundingRules.hicbcPercent.mode`	`down`	legislation.gov.uk · 2026-10-07

Scotland (sct.json)
Parameter	Value	Source
`incomeTax.bands`	`to 3967: 0.19; to 16956: 0.20; to 31092: 0.21; to 62430: 0.42; to 125140: 0.45; rest: 0.48`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`starter`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`intermediate`	gov.uk · 2026-10-07
`incomeTax.bandNames.3`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.4`	`advanced`	gov.uk · 2026-10-07
`incomeTax.bandNames.5`	`top`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`1`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`1`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`2`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07

Wales (wls.json)
Parameter	Value	Source
`incomeTax.bands`	`to 37700: 0.20; to 125140: 0.40; rest: 0.45`	gov.uk · 2026-10-07
`incomeTax.bandNames.0`	`basic`	gov.uk · 2026-10-07
`incomeTax.bandNames.1`	`higher`	gov.uk · 2026-10-07
`incomeTax.bandNames.2`	`additional`	gov.uk · 2026-10-07
`incomeTax.basicBandIndex`	`0`	gov.uk · 2026-10-07
`incomeTax.reliefAtSourceExtendsFromBand`	`0`	legislation.gov.uk · 2026-10-07
`incomeTax.marriageAllowanceRecipientMaxBand`	`0`	gov.uk · 2026-10-07
`incomeTax.maxRate`	`0.5`	gov.uk · 2026-10-07

Download the data

The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.

UK and England/NI bands (national.json) — revision 1, provisional
Scotland (sct.json) — revision 1, provisional
Wales (wls.json) — revision 1, provisional

Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.