Sources
These are all the rates, thresholds and allowances our calculators use for the 2026/27 tax year. Each one links to the official page where we found it. The date shows when we last checked that page.
The calculators and this table are built from the same list, so a figure in a calculator cannot differ from the one shown here. When a rate changes, we update the list, check the new figure against its source and rebuild every page that uses it.
| What | Figure | Source | Checked |
|---|---|---|---|
| Personal allowance | £12,570 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Income where the personal allowance starts to fall | £100,000 | www.gov.uk/income-tax-rates | 22 September 2026 |
| Allowance lost for each £1 over that income | 50% | www.gov.uk/income-tax-rates | 22 September 2026 |
| Marriage Allowance transferable amount | £1,260 | www.gov.uk/marriage-allowance | 23 September 2026 |
| Marriage Allowance recipient tax relief rate | 20% | www.gov.uk/marriage-allowance | 23 September 2026 |
| Marriage Allowance transferor income limit | £12,570 | www.gov.uk/marriage-allowance | 23 September 2026 |
| Marriage Allowance birth date condition | Born before 6 April 1935 | www.gov.uk/marriage-allowance | 23 September 2026 |
| Marriage Allowance recipient tax condition | Partner pays Income Tax at the basic rate, or in Scotland at the starter, basic or intermediate rate. | www.gov.uk/marriage-allowance | 23 September 2026 |
| Basic rate (England, Wales, Northern Ireland) | 20% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Basic rate band, taxable income up to | £37,700 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Higher rate (England, Wales, Northern Ireland) | 40% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Higher rate band, taxable income up to | £125,140 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Additional rate (England, Wales, Northern Ireland) | 45% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Starter rate (Scotland) | 19% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Starter rate band (Scotland), taxable income up to | £3,967 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Basic rate (Scotland) | 20% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Basic rate band (Scotland), taxable income up to | £16,956 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Intermediate rate (Scotland) | 21% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Intermediate rate band (Scotland), taxable income up to | £31,092 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Higher rate (Scotland) | 42% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Higher rate band (Scotland), taxable income up to | £62,430 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Advanced rate (Scotland) | 45% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Advanced rate band (Scotland), taxable income up to | £125,140 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Top rate (Scotland) | 48% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| National Insurance lower earnings limit | £6,708 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| National Insurance primary threshold (employee) | £12,570 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| National Insurance upper earnings limit | £50,270 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Employee National Insurance, main rate | 8% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Employee National Insurance, above the upper limit | 2% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| National Insurance secondary threshold (employer) | £5,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Employer National Insurance rate | 15% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 1 threshold | £26,900 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 1 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 2 threshold | £29,385 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 2 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 4 threshold | £33,795 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 4 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 5 threshold | £25,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Student loan Plan 5 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Postgraduate loan threshold | £21,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
| Postgraduate loan repayment rate | 6% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
If you find a figure here that no longer matches its source, please email [email protected].