Updated after each Budget
What changed in the 2026/27 tax year
The 2026/27 tax year started on 6 April 2026. The personal allowance, UK income tax bands and National Insurance thresholds are unchanged and frozen until April 2031. Scotland widened its starter and basic rate bands, student loan thresholds for Plans 1, 2 and 4 rose by 3.2%, the Blind Person's Allowance rose to £3,250 and the National Living Wage rose to £12.71.
Data versions: 2026-27.1, 2025-26.1, 2024-25.1. Last reviewed 2026-09-20. Changed figures are shown in bold.
How have income tax and National Insurance changed?
| Item | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| Personal allowance | £12,570 | £12,570 | £12,570 |
| Basic rate band (rUK) | £37,700 | £37,700 | £37,700 |
| Higher rate starts at (rUK) | £50,271 | £50,271 | £50,271 |
| Additional rate starts at | £137,710 | £137,710 | £137,710 |
| Employee NI main rate | 8% | 8% | 8% |
| Employee NI primary threshold | £12,570 | £12,570 | £12,570 |
| Employer NI rate | 13.8% | 15% | 15% |
| Employer NI secondary threshold | £9,100 | £5,000 | £5,000 |
| Blind Person's Allowance | £3,070 | £3,130 | £3,250 |
| Marriage Allowance transfer | £1,260 | £1,260 | £1,260 |
| Pension annual allowance | £60,000 | £60,000 | £60,000 |
How have the Scottish income tax bands changed?
| Band (rate) | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| Starter rate (19%) from | £12,571 | £12,571 | £12,571 |
| Basic rate (20%) from | £14,877 | £15,398 | £16,538 |
| Intermediate rate (21%) from | £26,562 | £27,492 | £29,527 |
| Higher rate (42%) from | £43,663 | £43,663 | £43,663 |
| Advanced rate (45%) from | £75,001 | £75,001 | £75,001 |
| Top rate (48%) from | £125,141 | £125,141 | £125,141 |
How have student loan thresholds changed?
| Plan | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| Plan 1 | £24,990 | £26,065 | £26,900 |
| Plan 2 | £27,295 | £28,470 | £29,385 |
| Plan 4 | £31,395 | £32,745 | £33,795 |
| Plan 5 | £25,000 | £25,000 | £25,000 |
| Postgraduate Loan | £21,000 | £21,000 | £21,000 |
How have stamp duty and minimum wage changed?
| Item | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| SDLT nil-rate band | £250,000 | £125,000 | £125,000 |
| SDLT first-time buyer nil band | £425,000 | £300,000 | £300,000 |
| SDLT additional property surcharge | 5% | 5% | 5% |
| LBTT Additional Dwelling Supplement | 8% | 8% | 8% |
| National Living Wage (21+) | £11.44 | £12.21 | £12.71 |
| UK median full-time salary (ONS) | £37,430 | £39,039 | £39,039 |
The 2024/25 SDLT figures are those in force at the end of that year. The nil-rate band fell from £250,000 to £125,000 on 1 April 2025 when the temporary 2022 increase ended, and the additional property surcharge rose from 3% to 5% on 31 October 2024.
What does it mean for take-home pay?
Because UK thresholds are frozen, anyone whose pay rose gets the same tax on the same income: £35,000 leaves £28,720 in 2026/27, exactly as in 2025/26. A Scottish taxpayer on £35,000 gains £32 a year from the wider starter and basic bands. See any salary on the salary after tax pages.
Frequently asked questions
When does the 2026/27 tax year start and end?
It runs from 6 April 2026 to 5 April 2027. Employers switch to the new thresholds on the first payday on or after 6 April, and the new student loan thresholds apply from the same date.
Did the personal allowance change in April 2026?
No. It stays at £12,570, where it has been since April 2021, and the Autumn Budget 2025 extended the freeze on the allowance and the UK income tax thresholds to April 2031.
What changed for Scottish taxpayers in 2026/27?
The starter rate band was widened so the basic rate now starts at £16,538 (up from £15,398) and the intermediate rate at £29,527 (up from £27,492). The higher, advanced and top rate thresholds and all six rates are unchanged.
Will these figures change again before April 2027?
The UK rates for 2026/27 were set in the Autumn Budget on 26 November 2025 and the Scottish rates on 13 January 2026. They apply for the whole tax year. Figures for 2027/28 will be announced in the next Autumn Budget and this page will be updated then.
Related calculators and guides
- Take-Home Pay CalculatorSee exactly what lands in your bank account after tax, NI, pension and student loan.
- Pay Rise CalculatorFind out how much of a raise you keep after tax, NI, pension and student loan.
- Student Loan Repayment CalculatorMonthly repayments, years to clear and whether your loan will be written off first.
- Stamp Duty CalculatorStamp duty, LBTT and LTT with first-time buyer and second home rates.
- Pension Contribution CalculatorSee the tax relief on your contributions and the real cost of paying into your pension.
- Tax Code ExplainerType in your tax code and find out what it means and whether it looks right.
- GuideUK income tax bands and rates explained
- GuideNational Insurance explained for employees