Reference · United Kingdom
2026/27 UK Income Tax & National Insurance Rates
The UK tax year runs from 6 April to 5 April. Here are the confirmed rates for 2026/27.
Personal Allowance
The standard Personal Allowance is £12,570 — tax-free income before Income Tax applies. It reduces by £1 for every £2 of income above £100,000, reaching £0 once income hits £125,140.
Income Tax Bands (England, Wales & Northern Ireland)
| Band | Taxable Income Above Allowance | Rate |
|---|---|---|
| Basic rate | up to £37,700 | 20% |
| Higher rate | £37,701 – £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
Scotland Income Tax Bands
Scotland sets its own bands for non-savings, non-dividend income:
| Band | Rate |
|---|---|
| Starter rate | 19% |
| Basic rate | 20% |
| Intermediate rate | 21% |
| Higher rate | 42% |
| Advanced rate | 45% |
| Top rate | 48% |
National Insurance (Class 1, Employees)
The main employee rate is 8%, charged on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year). Above the Upper Earnings Limit, the rate drops to 2%.
Source: HM Revenue & Customs (HMRC) and House of Commons Library, 2026/27 tax year. Figures simplified for estimation; consult HMRC or a tax adviser for your exact situation.
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