Income Tax and NI rates 2026/27

Short answer: For 2026/27 (6 April 2026 to 5 April 2027) in England, Wales and NI: Personal Allowance £12,570, basic rate 20% to £50,270, higher rate 40% to £125,140, additional rate 45% above. Employee NI is 8% then 2%, Class 4 NI 6% then 2%, and dividends are taxed at 10.75%, 35.75% and 39.35% after a £500 allowance.

Last updated: 15 October 2026 · Last checked against GOV.UK: 15 October 2026 · Markdown version

General information, not tax or financial advice. Check GOV.UK or speak to a qualified adviser about your own situation.

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The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.

What are the Income Tax bands for 2026/27?

Band	Taxable income	Rate
Personal Allowance	Up to £12,570	0%
Basic	£12,571–£50,270	20%
Higher	£50,271–£125,140	40%
Additional	Over £125,140	45%

What are employee National Insurance rates for 2026/27?

Weekly earnings	Monthly	Rate
£129–£242	£559–£1,048	0%
£242.01–£967	£1,048.01–£4,189	8%
Over £967	Over £4,189	2%

What National Insurance do self-employed people pay?

Class 4: 6% on profits £12,570–£50,270, 2% above. Class 2 is treated as paid at profits of £7,105 or more; the voluntary rate is £3.65 a week.

What are the dividend tax rates for 2026/27?

£500 allowance; 10.75% basic, 35.75% higher, 39.35% additional.

Which calculators use these rates?

Take-home pay · Self-employed tax · Dividend tax · Student loan · VAT threshold

GOV.UK sources (checked 15 October 2026):

Frequently asked questions

What are the Income Tax bands for 2026/27?

In England, Wales and Northern Ireland: Personal Allowance up to £12,570 at 0%, basic rate £12,571 to £50,270 at 20%, higher rate £50,271 to £125,140 at 40%, and additional rate over £125,140 at 45%.

What are employee National Insurance rates for 2026/27?

For category A employees: 8% on earnings between £242.01 and £967 a week (£1,048.01 to £4,189 a month), and 2% above £967 a week.

What happens to the Personal Allowance over £100,000?

It goes down by £1 for every £2 of adjusted net income over £100,000, so it is zero at £125,140 or above.

Are Scottish bands different?

Yes. Scotland has its own Income Tax bands; this page covers the rest of the UK.

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