Simple Salary Tax rates and thresholds
Tax rates and thresholds 2026/27
Income tax bands, National Insurance and student loan thresholds for 2026/27, 2025/26, 2024/25, in one place. The figures come from the same tables the calculators use.
Income tax: England, Wales and Northern Ireland
| 2026/27 | 2025/26 | 2024/25 | |
|---|---|---|---|
| Personal Allowance (tax-free) | £12,570 | £12,570 | £12,570 |
| Basic rate 20% on income up to | £50,270 | £50,270 | £50,270 |
| Higher rate 40% on income up to | £125,140 | £125,140 | £125,140 |
| Additional rate 45% on income above | £125,140 | £125,140 | £125,140 |
| Allowance starts to shrink at | £100,000 | £100,000 | £100,000 |
| Allowance gone completely at | £125,140 | £125,140 | £125,140 |
The allowance falls by £1 for every £2 of income over the taper point. Wales uses the same bands as England.
Income tax: Scotland
| 2026/27 | 2025/26 | 2024/25 | |
|---|---|---|---|
| Personal Allowance (tax-free) | £12,570 | £12,570 | £12,570 |
| Starter rate 19% up to | £16,537 | £15,397 | £14,876 |
| Basic rate 20% up to | £29,526 | £27,491 | £26,561 |
| Intermediate rate 21% up to | £43,662 | £43,662 | £43,662 |
| Higher rate 42% up to | £75,000 | £75,000 | £75,000 |
| Advanced rate 45% up to | £137,710 | £137,710 | £137,710 |
| Top rate 48% above | £137,710 | £137,710 | £137,710 |
National Insurance (employees, category A)
| 2026/27 | 2025/26 | 2024/25 | |
|---|---|---|---|
| Starts at (primary threshold) | £12,570 | £12,570 | £12,570 |
| Main rate | 8% | 8% | 8% |
| Main rate applies up to | £50,270 | £50,270 | £50,270 |
| Rate above that | 2% | 2% | 2% |
| Employer rate | 15% | 15% | 13.8% |
| Employer pays on pay above | £5,000 | £5,000 | £9,100 |
More on National Insurance, including the self-employed rates.
Student loan repayment thresholds
| 2026/27 | 2025/26 | 2024/25 | |
|---|---|---|---|
| Plan 1 (9% above) | £26,900 | £26,065 | £24,990 |
| Plan 2 (9% above) | £29,385 | £28,470 | £27,295 |
| Plan 4 (9% above) | £33,795 | £32,745 | £31,395 |
| Plan 5 (9% above) | £25,000 | not yet repaying | not yet repaying |
| Postgraduate loan (6% above) | £21,000 | £21,000 | £21,000 |