Calculate Tax, National Insurance & Student Loans for 2026-27
Personal Allowance: £12,570 • Rates apply from 6 April 2026
The standard Personal Allowance for 2026-27 is £12,570. This is the amount you can earn tax-free before paying income tax. However, it reduces by £1 for every £2 you earn over £100,000.
Scotland has 6 tax bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). This differs from England/Wales/NI which have 3 bands: Basic (20%), Higher (40%), Additional (45%).
Employee Class 1 National Insurance category A is charged at 8% on earnings between £12,570 and £50,270, and 2% above £50,270. The threshold aligns with the Personal Allowance.
Plan 1: £26,900 threshold. Plan 2: £29,385 threshold. Plan 4: £33,795 threshold. Plan 5 (2023+): £25,000 threshold. All charge 9% above threshold, except Postgraduate (6% above £21,000).
This estimate applies the standard Personal Allowance taper, regional income-tax bands, employee Class 1 National Insurance category A, and annual student-loan thresholds. Pension input is treated as reducing adjusted net income and take-home; actual payroll treatment can vary by scheme.
Official references: UK Income Tax rates, Scottish Income Tax, HMRC 2026-27 payroll thresholds, and student-loan repayment thresholds. See also the UK tax rates 2026-27 guide.