UK Income Tax and National Insurance Rates 2026-27

The 2026-27 UK tax year runs from April 6, 2026 to April 5, 2027. The standard Personal Allowance is £12,570. It reduces by £1 for every £2 of adjusted net income above £100,000 and reaches zero at £125,140.

England, Wales and Northern Ireland

• Basic rate: 20% on taxable income up to £37,700 above the allowance
• Higher rate: 40% from £37,701 to £125,140
• Additional rate: 45% above £125,140

Scotland

• Starter rate: 19% from £12,571 to £16,537
• Basic rate: 20% from £16,538 to £29,526
• Intermediate rate: 21% from £29,527 to £43,662
• Higher rate: 42% from £43,663 to £75,000
• Advanced rate: 45% from £75,001 to £125,140
• Top rate: 48% above £125,140

Employee National Insurance

For standard category A employees, the primary threshold is £12,570 and the upper earnings limit is £50,270. The main employee rate is 8% between those thresholds and 2% above the upper earnings limit.

Student-Loan Thresholds

• Plan 1: £26,900
• Plan 2: £29,385
• Plan 4: £33,795
• Plan 5: £25,000
• Postgraduate Loan: £21,000

Official Sources and Calculator

Verify details with GOV.UK Income Tax rates, Scottish Income Tax, and HMRC payroll thresholds. Then use the UK Income Tax Calculator for an estimate, or look up your salary directly in the UK take-home pay tables (£20,000–£150,000).