# Income Tax and National Insurance Rates 2026/27 (UK) | UK Money Calcs

Source: https://calcs.andreiturcea.com/income-tax-bands-2026-27.html
Last updated: 2026-10-15 · Last checked against GOV.UK: 2026-10-15


**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](https://calcs.andreiturcea.com/income-tax-bands-2026-27.html.md)

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

**Keeping your own records?** The UK Sole Trader Kit is a £9 spreadsheet for Google Sheets and Excel: an income log, expenses mapped to SA103 boxes, a live 2026/27 tax and Class 4 NI estimate, and an invoice template. [See what is inside](https://kit.andreiturcea.com/) · [Get the kit (£9)](https://turceapaul.gumroad.com/l/bmykeg)

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](https://calcs.andreiturcea.com/take-home-pay.html) · [Self-employed tax](https://calcs.andreiturcea.com/self-employed-tax-calculator.html) · [Dividend tax](https://calcs.andreiturcea.com/dividend-tax-calculator.html) · [Student loan](https://calcs.andreiturcea.com/student-loan-repayment-calculator.html) · [VAT threshold](https://calcs.andreiturcea.com/vat-threshold-checker.html)

**GOV.UK sources (checked 15 October 2026):**

- [https://www.gov.uk/income-tax-rates](https://www.gov.uk/income-tax-rates)
- [https://www.gov.uk/national-insurance-rates-letters](https://www.gov.uk/national-insurance-rates-letters)
- [https://www.gov.uk/self-employed-national-insurance-rates](https://www.gov.uk/self-employed-national-insurance-rates)
- [https://www.gov.uk/tax-on-dividends](https://www.gov.uk/tax-on-dividends)

## 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.

**Want this in a spreadsheet?** If you would rather not build your own tracker, the UK Sole Trader Kit (£9, Google Sheets and Excel) logs income, maps expenses to SA103 boxes, estimates your 2026/27 Income Tax and Class 4 NI, reminds you about payments on account and includes an invoice template. It is a template, not advice, and the free guides here stay free. [See what is inside](https://kit.andreiturcea.com/) · [Get the kit (£9)](https://turceapaul.gumroad.com/l/bmykeg)

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Disclaimer: estimates for information only, not financial, tax or legal advice.