# UK tax rates and thresholds 2026/27 | ComputeNow

URL: https://computenow.co.uk/guides/uk-tax-rates-and-thresholds-2026-27/

> Every main UK tax rate and threshold for 2026/27: Income Tax, National Insurance, student loans, savings, CGT, stamp duty, pensions and car tax.

This calculator shows a worked example below. To use your own figures, add them to the URL as query parameters (listed in https://computenow.co.uk/llms.txt), for example https://computenow.co.uk/guides/uk-tax-rates-and-thresholds-2026-27/?<parameter>=<value>.

[Pay & tax guide](https://computenow.co.uk/guides/#pay)

# UK tax rates and thresholds 2026/27

Every main rate and threshold for the 2026/27 tax year, from 6 April 2026 to 5 April 2027, each linked to its official source and to a calculator.
Published 18 October 2026UK
By the ComputeNow team, checked against GOV.UK and HMRC[Sources (16)](#sources)[How we calculate](https://computenow.co.uk/methodology/)

## At a glance

- **Personal Allowance: £12,570.** Income Tax at 20%, 40% and 45% in England, Wales and Northern Ireland.
- **National Insurance: 8% and 2%** for employees; 15% for employers above £5,000.
- **Stamp duty in England starts at £125,000**, or £300,000 for first-time buyers.
- **Full new State Pension: £241.30 a week.**

## Income Tax

### England, Wales and Northern Ireland

| Band | Income | Rate |
| --- | --- | --- |
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |

### Scotland (earnings and pensions)

| Band | Income | Rate |
| --- | --- | --- |
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |

See [how Income Tax bands work](https://computenow.co.uk/guides/income-tax-bands-2026-27/), or use the [take-home pay calculator](https://computenow.co.uk/take-home-pay/).

## Allowances

| Personal Allowance | £12,570 |
| --- | --- |
| Allowance reduced by £1 for every £2 of adjusted net income over | £100,000 |
| Allowance gone completely at | £125,140 |
| Marriage Allowance (transferable to a spouse or civil partner) | £1,260 |
| Blind Person's Allowance | £3,250 |

[Income Tax calculator](https://computenow.co.uk/income-tax-calculator/)

## National Insurance (employees, Class 1)

| Lower earnings limit (counts for State Pension) | £6,708 a year (£129.00 a week) |
| --- | --- |
| Primary threshold: you start paying above | £12,570 a year |
| Main rate, up to £50,270 | 8% |
| Rate above £50,270 | 2% |
| Reduced rate (category B) | 1.85% |

[National Insurance guide](https://computenow.co.uk/guides/national-insurance-2026-27/)

## National Insurance (employers)

| Employer rate | 15% |
| --- | --- |
| Secondary threshold: employer pays above | £5,000 a year |
| Threshold for under-21s, apprentices under 25 and veterans | £50,270 a year |
| Class 1A on benefits in kind | 15% |

## Student loan repayment thresholds

| Plan 1 | 9% above £26,900 a year |
| --- | --- |
| Plan 2 | 9% above £29,385 a year |
| Plan 4 | 9% above £33,795 a year |
| Plan 5 | 9% above £25,000 a year |
| Postgraduate Loan | 6% above £21,000 a year |

[Student loan repayment calculator](https://computenow.co.uk/student-loan-repayment-calculator/)

## Savings and dividends

| Personal Savings Allowance: basic-rate taxpayer | £1,000 |
| --- | --- |
| Personal Savings Allowance: higher-rate taxpayer | £500 |
| Personal Savings Allowance: additional-rate taxpayer | £0 |
| Starting rate for savings (0%), up to | £5,000 |
| Dividend allowance | £500 |
| Dividend tax: basic, higher and additional rate | 10.75%, 35.75%, 39.35% |
| ISA allowance | £20,000 |

[Savings calculator](https://computenow.co.uk/savings-calculator/)

## Capital Gains Tax

| Annual exempt amount | £3,000 |
| --- | --- |
| Basic rate | 18% |
| Higher and additional rate | 24% |
| Business Asset Disposal Relief rate | 18% |

[Capital Gains Tax calculator](https://computenow.co.uk/capital-gains-tax-calculator/)

## Statutory pay

| Statutory Maternity Pay: first 6 weeks | 90% of average weekly earnings |
| --- | --- |
| Statutory Maternity Pay: remaining 33 weeks | £194.32 a week, or 90% of earnings if lower |
| Statutory Paternity Pay | £194.32 a week, or 90% of earnings if lower |
| Statutory Sick Pay | £123.25 a week, or 80% of earnings if lower |

[Maternity pay calculator](https://computenow.co.uk/maternity-pay-calculator/)

## Pensions and benefits

| Full new State Pension | £241.30 a week (£12,547.60 a year) |
| --- | --- |
| Qualifying years for the full amount (minimum for any) | 35 (10) |
| Auto-enrolment minimum: employee and employer | 5% and 3% of qualifying earnings |
| Qualifying earnings band | £6,240 to £50,270 |
| Tax-free lump sum from a pension | 25% |
| Child Benefit: eldest child and each other child | £27.05 and £17.90 a week |
| High Income Child Benefit Charge starts at | £60,000 |

[Pension calculator](https://computenow.co.uk/pension-calculator/)

## VAT

| Standard rate | 20% |
| --- | --- |
| Reduced rate | 5% |

[VAT calculator](https://computenow.co.uk/vat-calculator/)

## Vehicles

| Vehicle tax standard rate (cars registered from April 2017) | £200 a year |
| --- | --- |
| Expensive car supplement, for 5 years | £440 a year |
| Expensive car threshold: petrol and diesel, electric | £40,000, £50,000 |
| Company car benefit: zero-emission cars | 4% |
| Company car benefit: highest rate | 37% |

[Vehicle tax calculator](https://computenow.co.uk/vehicle-tax-calculator/)

## Stamp duty (England and Northern Ireland)

| Part of the price | Rate |
| --- | --- |
| £0 to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |

First-time buyers pay nothing up to £300,000 on homes up to £500,000. Additional homes pay 5% more on every band. Scotland and Wales have their own taxes: see [stamp duty across the UK](https://computenow.co.uk/guides/stamp-duty-uk-2026/).

## Bottom line

Every figure on this page comes from the same file our calculators use, so the page and the calculators always agree. If HMRC changes a figure, both change together.
This guide explains the rules; it is not personal financial advice.

## Related

[Take-home pay calculator Your pay after Income Tax and NI](https://computenow.co.uk/take-home-pay/)[Income Tax calculator Your tax band by band](https://computenow.co.uk/income-tax-calculator/)[Stamp duty calculator Tax when you buy a home](https://computenow.co.uk/stamp-duty-calculator/)

## Guides and help

### Our guides

[How Income Tax bands work in 2026/27 Personal Allowance, basic, higher and additional rate](https://computenow.co.uk/guides/income-tax-bands-2026-27/)[UK tax and money glossary Plain-English meanings with this year's figures](https://computenow.co.uk/guides/money-glossary/)[UK interest rates and inflation today Average mortgage, savings, loan and card rates](https://computenow.co.uk/guides/uk-interest-rates-and-inflation/)

### Official services and free advice

[Check your Income Tax for this year GOV.UK: your tax code and pay so far](https://www.gov.uk/check-income-tax-current-year)[Tax codes explained GOV.UK: what yours means, and fixing a wrong one](https://www.gov.uk/tax-codes)[Check your National Insurance record GOV.UK: find gaps that cut your State Pension](https://www.gov.uk/check-national-insurance-record)

## Article sources

Each source was last checked on 18 October 2026.

- [GOV.UK: Rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027)
- [GOV.UK: Income Tax rates and Personal Allowances](https://www.gov.uk/income-tax-rates)
- [GOV.UK: Scottish Income Tax](https://www.gov.uk/scottish-income-tax)
- [GOV.UK: National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters)
- [GOV.UK: Repaying your student loan](https://www.gov.uk/repaying-your-student-loan/what-you-pay)
- [GOV.UK: Income Tax rates and allowances, including savings and dividends](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past)
- [GOV.UK: Capital Gains Tax rates and allowances](https://www.gov.uk/capital-gains-tax/rates)
- [GOV.UK: Maternity pay and leave](https://www.gov.uk/maternity-pay-leave/pay)
- [GOV.UK: Statutory Sick Pay](https://www.gov.uk/statutory-sick-pay)
- [GOV.UK: The new State Pension](https://www.gov.uk/new-state-pension/what-youll-get)
- [GOV.UK: Workplace pensions contributions](https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay)
- [GOV.UK: High Income Child Benefit Charge](https://www.gov.uk/child-benefit-tax-charge)
- [GOV.UK: VAT rates](https://www.gov.uk/vat-rates)
- [GOV.UK: Stamp Duty Land Tax residential rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates)
- [GOV.UK: Vehicle tax rate tables](https://www.gov.uk/vehicle-tax-rate-tables)
- [HMRC: Company car benefit appropriate percentages](https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2)
These results are an estimate, not financial advice. They use the 2026/27 rates in force on 24 October 2026 and the inputs shown, so your actual tax, pay or costs may differ. Before making a decision about your money, check the figures with HMRC or your provider, or speak to a regulated financial adviser. Free, impartial guidance is available from MoneyHelper.
This page explains the rules using the 2026/27 rates in force on 24 October 2026. It is general information, not financial advice. For decisions about your own money, speak to a regulated financial adviser, or get free, impartial guidance from MoneyHelper.