UK Salary Calculator 2026/27
All HMRC thresholds for the current tax year, in one place
Open the calculator →2026/27 UK income tax thresholds (England, Wales, Northern Ireland)
| Band | Income range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Above £125,140 | 45% |
The personal allowance tapers above £100,000 of adjusted net income — you lose £1 of PA for every £2 of income, fully gone by £125,140. This creates a 60% effective marginal rate in the £100k-£125,140 band.
2026/27 UK National Insurance thresholds
| Band | Earnings range (annual equivalent) | Class 1 rate |
|---|---|---|
| Below Primary Threshold | £0 – £12,570 | 0% |
| Primary band | £12,571 – £50,270 | 8% |
| Above Upper Earnings Limit | Above £50,270 | 2% |
NI is calculated on a monthly basis (PT £1,048/mo, UEL £4,189/mo), not annual, so bonus and overtime can produce slightly different NI than a simple annual calculation.
2026/27 student loan repayment thresholds
| Plan | Threshold | Rate | Who's on it? |
|---|---|---|---|
| Plan 1 | £26,065 | 9% | England/Wales pre-Sep 2012; all Northern Ireland |
| Plan 2 | £27,295 | 9% | England/Wales Sep 2012 – Aug 2023 |
| Plan 4 | £31,395 | 9% | All Scottish students |
| Plan 5 | £25,000 | 9% | England Aug 2023 onward |
| Postgraduate | £21,000 | 6% | Postgrad Masters or PhD loan |
2026/27 Scottish income tax (Scottish-resident taxpayers only)
| Band | Income range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Above £125,140 | 48% |
Scottish residents (determined by main residence, not workplace) use these bands for income tax. NI, personal allowance, and student loan thresholds are the same UK-wide. Toggle "Scotland" in the calculator for these rates.
FAQ
Are the 2026/27 tax thresholds the same as 2025/26?
Yes — almost entirely. The personal allowance (£12,570), basic rate threshold (£50,270), and additional rate threshold (£125,140) have been frozen since 2021/22 and remain frozen for 2026/27. National Insurance thresholds are also unchanged. Scottish income tax bands had small uplifts to the starter and basic rate boundaries.
When will the frozen thresholds change?
The current freeze is scheduled to end in 2028. Until then, "fiscal drag" pulls more taxpayers into higher bands each year as wages rise but thresholds don't — without legislation needed.
Does Scotland have different National Insurance?
No. NI is a UK-wide system — same PT, UEL, and rates regardless of where you live. Only income tax differs for Scottish residents.
How is "Scottish resident" defined?
It's based on your main residence over the tax year, not your workplace. If you live in Scotland but work in England (or vice versa), Scottish rates apply if Scotland is your main home for the majority of the year. HMRC assigns the "S" prefix to your tax code if so.
Use the calculator
All of this works in your browser — nothing is sent to a server or stored anywhere. Open the calculator and try it.