Tax rates for 2026/27
The shared Income Tax, National Insurance and student-loan rules used by every calculator.
Personal Allowance · 2026/27
Standard allowance: £12,570. Reduction: £1 for every £2 of adjusted net income above £100,000. Standard code: 1257L. Age-related and marriage allowances are not modelled.
Income Tax bands · 2026/27
| Band | Taxable-income range | Rate |
|---|---|---|
| Basic rate | £0 to £37,700 | 20% |
| Higher rate | £37,700 to £125,140 | 40% |
| Additional rate | £125,140 to no upper limit | 45% |
Band limits are taxable income, not gross-salary thresholds. Allowances, pensions and tax codes can change the amount taxed in each band.
Scottish Income Tax · 2026/27
| Band | Taxable-income range | Rate |
|---|---|---|
| Starter rate | £0 to £3,967 | 19% |
| Basic rate | £3,967 to £16,956 | 20% |
| Intermediate rate | £16,956 to £31,092 | 21% |
| Higher rate | £31,092 to £62,430 | 42% |
| Advanced rate | £62,430 to £125,140 | 45% |
| Top rate | £125,140 to no upper limit | 48% |
Employee National Insurance · 2026/27
| Applies from | Primary threshold / month | Upper limit / month | Main rate | Upper rate |
|---|---|---|---|---|
| 2026-04-06 | £1,048 | £4,189 | 8% | 2% |
Payroll thresholds and pay dates matter. Estimates assume steady regular earnings, monthly tax-month-end pay or regular weekly-period ends, and one-off pay in the final period. Director annual NI and historical contracted-out rebates are not modelled.
Student-loan repayments · 2026/27
| Plan | Annual threshold | Repayment rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
Only earnings above the relevant threshold count. Postgraduate repayments are separate. Payroll deductions are rounded down per pay period; monthly equivalents are not exact payslip forecasts.
Sources and scope
- HMRC tax rules and historical tables
- HMRC tax rules and historical tables
- HMRC National Insurance history
- Scottish Government rates
- Student Loans Company historical thresholds
- HMRC tax rules and historical tables
Employment-income estimates, not a historical self-assessment return. Supplied benefit taxable values are used; the tool does not reconstruct historical vehicle valuations, optional-remuneration eligibility, pension annual allowances or minimum-wage eligibility. Calculation methods and limitations.
Next tax year: 2027/28 (draft)
Preparation is in progress. 2027/28 is not available in the calculators: Scottish bands and the full payroll rules still need verification. Current and historical estimates continue to use their own selected-year rules.
Budget announcements and what is still being checked
The published UK employment Income Tax rates, standard Personal Allowance and ordinary employee NI rates are unchanged for 2027/28. This does not establish the final Scottish bands or a complete future-year calculation. HMRC announced rates.
The announced Plan 1 annual threshold is £28,005; Plan 2 remains £29,385 under the existing freeze. These future-year amounts are not used in current estimates. Other loan-plan and payroll tables must be checked before release. Plan 1 announcement · Plan 2 freeze.
Property and savings income have separate announced rates from April 2027. The salary tools do not calculate savings or dividends, and the simplified other-income field excludes rental/property income. Budget tax measures.
The Scottish Budget is scheduled for 3 December 2026. Announcements must be checked against final legislation, resolutions and HMRC/SLC payroll guidance before enabling the year. Scottish Budget timing.
Reviewed 2026-10-31. A new production build and deployment are required for the April tax-year rollover; this static website does not publish new rates automatically.