{
 "name": "UK Money Calcs rates and thresholds 2026/27",
 "tax_year": "2026/27",
 "tax_year_start": "2026-04-06",
 "tax_year_end": "2027-04-05",
 "scope": "England, Wales and Northern Ireland unless stated",
 "checked_against_govuk": "2026-10-15",
 "last_modified": "2026-10-15",
 "income_tax": {
  "personal_allowance": 12570,
  "personal_allowance_taper": {
   "starts_above_adjusted_net_income": 100000,
   "reduction": "£1 for every £2",
   "zero_at": 125140
  },
  "bands": [
   {
    "name": "basic",
    "from": 12571,
    "to": 50270,
    "rate": 0.2
   },
   {
    "name": "higher",
    "from": 50271,
    "to": 125140,
    "rate": 0.4
   },
   {
    "name": "additional",
    "from": 125141,
    "to": null,
    "rate": 0.45
   }
  ],
  "source": "https://www.gov.uk/income-tax-rates",
  "status": "confirmed"
 },
 "employee_ni_class1_category_a": {
  "weekly": {
   "primary_threshold": 242,
   "upper_earnings_limit": 967,
   "main_rate": 0.08,
   "upper_rate": 0.02
  },
  "monthly": {
   "primary_threshold": 1048,
   "upper_earnings_limit": 4189
  },
  "annual_approximation_used_by_calculator": {
   "from": 12570,
   "to": 50270
  },
  "source": "https://www.gov.uk/national-insurance-rates-letters",
  "status": "confirmed"
 },
 "self_employed_ni": {
  "class4": {
   "lower_profits_limit": 12570,
   "upper_profits_limit": 50270,
   "main_rate": 0.06,
   "upper_rate": 0.02
  },
  "class2": {
   "small_profits_threshold": 7105,
   "treated_as_paid_at_or_above_threshold": true,
   "voluntary_weekly_rate": 3.65
  },
  "source": "https://www.gov.uk/self-employed-national-insurance-rates",
  "status": "confirmed"
 },
 "dividends": {
  "allowance": 500,
  "basic_rate": 0.1075,
  "higher_rate": 0.3575,
  "additional_rate": 0.3935,
  "source": "https://www.gov.uk/tax-on-dividends",
  "status": "confirmed"
 },
 "student_loans": {
  "thresholds_yearly": {
   "plan_1": 26900,
   "plan_2": 29385,
   "plan_4": 33795,
   "plan_5": 25000,
   "postgraduate": 21000
  },
  "rates": {
   "plans_1_2_4_5": 0.09,
   "postgraduate": 0.06
  },
  "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
  "status": "UNCONFIRMED for 2026/27: shown on GOV.UK on 2026-10-15 but not labelled with a tax year"
 },
 "vat": {
  "registration_threshold": 90000,
  "test": "rolling 12 months, or expected to exceed in next 30 days alone",
  "rates": {
   "standard": 0.2,
   "reduced": 0.05,
   "zero": 0.0
  },
  "sources": [
   "https://www.gov.uk/vat-registration/when-to-register",
   "https://www.gov.uk/vat-rates"
  ],
  "status": "confirmed"
 },
 "sdlt_england_ni_residential": {
  "effective_from": "2025-04-01",
  "bands": [
   {
    "to": 125000,
    "rate": 0
   },
   {
    "to": 250000,
    "rate": 0.02
   },
   {
    "to": 925000,
    "rate": 0.05
   },
   {
    "to": 1500000,
    "rate": 0.1
   },
   {
    "to": null,
    "rate": 0.12
   }
  ],
  "first_time_buyer": {
   "max_price": 500000,
   "bands": [
    {
     "to": 300000,
     "rate": 0
    },
    {
     "to": 500000,
     "rate": 0.05
    }
   ]
  },
  "additional_property_surcharge": 0.05,
  "non_uk_resident_surcharge": 0.02,
  "note": "Non-resident surcharge not applied by the calculator",
  "source": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
  "status": "confirmed"
 },
 "disclaimer": "Estimates for information only, not financial or tax advice."
}