22 August 2026
UK tax rates and bands for 2026/27: the full cheat sheet
Every major UK tax rate, band, and allowance for 2026/27 in one place: Income Tax, National Insurance, dividends, Capital Gains Tax, student loans, and more.
A quick-reference summary of the main UK tax rates, bands, and allowances for the 2026/27 tax year (6 April 2026 to 5 April 2027). For the reasoning behind how these fit together, see our guide to how UK tax bands work; this page is just the numbers.
Income Tax: England, Wales and Northern Ireland
| Band | Income range | 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% |
Income Tax: Scotland
| Band | Income range | 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% |
The Scottish bands only apply to non-savings, non-dividend income (salary, pensions, self-employment profit). Savings interest and dividends use the UK-wide rates below even for Scottish taxpayers.
Personal Allowance taper
Above £100,000 of adjusted net income, the £12,570 Personal Allowance shrinks by £1 for every £2 earned, reaching zero at £125,140. This applies the same way across the whole UK.
National Insurance: Class 1 (employees)
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 to £50,270 | 8% |
| Over £50,270 | 2% |
Dividend tax
| Band | Rate |
|---|---|
| Dividend allowance | 0% on the first £500 |
| Basic rate | 10.75% |
| Higher rate | 35.75% |
| Additional rate | 39.35% |
Capital Gains Tax
These are the main rates for most individuals. Business Asset Disposal Relief can give an 18% rate on qualifying business gains, and trustees and personal representatives generally pay 24% regardless of income.
| Band | Rate |
|---|---|
| Annual Exempt Amount | 0% on the first £3,000 of gains |
| Basic rate band | 18% |
| Above the basic rate band | 24% |
Self-employed National Insurance: Class 4
The £1,000 trading allowance can also cover small amounts of self-employment income tax-free instead of itemising expenses.
| Profit | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 to £50,270 | 6% |
| Over £50,270 | 2% |
Student loan repayment thresholds
| Plan | Threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
Marriage Allowance
A lower earner can transfer £1,260 of their unused Personal Allowance to a basic rate taxpayer spouse or civil partner, worth up to £252 a year.
These figures are for the 2026/27 tax year. For a full breakdown of your own numbers, try our Salary Calculator, Income Tax Calculator, or any of our other calculators.