Rates and thresholds

These pages list the rates and thresholds behind every calculator on this site for the 2026/27 tax year. Each figure comes from GOV.UK, and each table names the page it came from and the date it was last checked.

Rates and thresholds
Page	Summary
Income tax rates and bands 2026/27	Personal allowance and tax bands, with separate Scottish rates.
National Insurance rates 2026/27	Employee and employer Class 1 thresholds and rates.
Student loan repayment thresholds 2026/27	Repayment thresholds and rates for each loan plan.
Statutory pay rates 2026/27	Sick pay, parental pay and redundancy pay limits.
National Minimum Wage and National Living Wage	Hourly minimum rates by age, and the rise from last year.

What each page covers

Income tax and National Insurance decide most of the gap between a salary and the pay that reaches a bank account. Student loan repayments come off the same payslip once earnings pass the threshold for the plan. The statutory pay page covers what an employer must pay during sickness, parental leave or redundancy, and the minimum wage page gives the lowest hourly rates allowed by law for each age group.

Scotland sets its own income tax bands, so the income tax page has two tables. National Insurance, student loans, statutory pay and the minimum wage use one set of figures for the whole of the UK.

How the figures reach the calculators

The take-home pay calculator and the salary after tax pages read the same data file as these tables. When a rate changes, the file changes once and every page that uses it is rebuilt. The hourly rate calculator and the pro rata calculator use the pay rates, and the sick pay, maternity pay and redundancy pay calculators use the statutory figures.

The tax year starts on the sixth of April. The minimum wage changes a few days earlier, on the first of April, and the Statutory Maternity Pay rate starts one day before the tax year. Each page says which date applies to its figures.

When the figures change

Most of these rates are set once a year. A new data file is written for each tax year, and every table and calculator is checked against it before the pages go live. The date beside each source shows when someone last compared the figure with GOV.UK.

Questions

Where do these figures come from?

Each one comes from a GOV.UK page, which the table names under the figure. The source line also links to that page, so any figure here can be compared with the original wording.

Do the same rates apply in Scotland?

Scotland has its own income tax bands and rates for earned income. National Insurance, student loan thresholds, statutory pay and the minimum wage are the same across the UK.

Which tax year do the pages cover?

They cover the 2026/27 tax year, which runs from the sixth of April to the fifth of April the following year. The minimum wage rates on these pages took effect on the first of April, a few days earlier.