UK Income Tax and National Insurance Rates 2026-27

Reviewed on June 14, 2026 • Author: Upaman Research Team • Reviewer: UK Tax Review Desk

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.