UK tax rates: 2026/27 vs 2025/26
Every rate, band and threshold Greener runs on — this tax year next to last, with what changed highlighted. These are the exact figures the calculator uses, taken from official sources and dated.
What changed this April
Most rest-of-UK thresholds are frozen again — and a freeze you still feel. Scotland widened its lower bands and a handful of thresholds nudged up:
- £1,140Starter rate — 19% — the band before 20% starts £15,397 → £16,537.
- £2,035Basic rate — 20% — more income taxed at 20% before 21% bites £27,491 → £29,526.
- £260Class 2 small-profits threshold — the profit level Class 2 kicks in at £6,845 → £7,105.
- £0.15Class 2 voluntary rate £3.50/wk → £3.65/wk.
- £835Plan 1 — 9% — you start repaying a little later £26,065 → £26,900.
- £915Plan 2 — 9% — you start repaying a little later £28,470 → £29,385.
- £1,050Plan 4 (Scotland) — 9% — you start repaying a little later £32,745 → £33,795.
- £1.00Child Benefit — eldest child — a little more support per week £26.05/wk → £27.05/wk.
- £0.65Child Benefit — each other child £17.25/wk → £17.90/wk.
- £32Weekly-pay cap — a bigger statutory payout per year of service £719 → £751.
Why "frozen" still costs you: a threshold that stays put while pay rises quietly pulls more income into tax — "fiscal drag". A frozen £50,270 higher-rate line means a pay rise can tip more of you into 40% than last year. Greener prices that against your numbers, not a headline.
Income tax — rest of UK
England, Wales & Northern Ireland. Rates apply to income above the Personal Allowance.
| Band | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Personal Allowance tapers £1 per £2 over £100,000 | £12,570 | £12,570 | frozen |
| Basic rate — 20% up to | £50,270 | £50,270 | frozen |
| Higher rate — 40% up to | £125,140 | £125,140 | frozen |
| Additional rate — 45% above | £125,140 | £125,140 | frozen |
Source gov.uk/income-tax-rates
Income tax — Scotland
Scottish taxpayers pay these bands on earnings. The same salary can take home a different amount north of the border — the relocation tool prices that.
| Band | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Starter rate — 19% up to | £15,397 | £16,537 | £1,140 |
| Basic rate — 20% up to | £27,491 | £29,526 | £2,035 |
| Intermediate rate — 21% up to | £43,662 | £43,662 | frozen |
| Higher rate — 42% up to | £75,000 | £75,000 | frozen |
| Advanced rate — 45% up to | £125,140 | £125,140 | frozen |
| Top rate — 48% above | £125,140 | £125,140 | frozen |
Source gov.scot · mygov.scot
National Insurance — Class 1 (employees)
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Primary threshold NI starts above | £12,570 | £12,570 | frozen |
| Main rate to upper earnings limit | 8% | 8% | frozen |
| Upper earnings limit | £50,270 | £50,270 | frozen |
| Rate above the UEL | 2% | 2% | frozen |
Self-employed NI — Class 4 & Class 2
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Class 4 main rate £12,570–£50,270 profit | 6% | 6% | frozen |
| Class 4 rate above £50,270 | 2% | 2% | frozen |
| Class 2 small-profits threshold | £6,845 | £7,105 | £260 |
| Class 2 voluntary rate | £3.50/wk | £3.65/wk | £0.15 |
Student & postgraduate loans
You repay a percentage of income above the threshold for each plan you hold (plans stack).
| Plan | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Plan 1 — 9% above | £26,065 | £26,900 | £835 |
| Plan 2 — 9% above | £28,470 | £29,385 | £915 |
| Plan 4 (Scotland) — 9% above | £32,745 | £33,795 | £1,050 |
| Plan 5 — 9% above | £25,000 | £25,000 | frozen |
| Postgraduate — 6% above | £21,000 | £21,000 | frozen |
Family & childcare thresholds
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| High Income Child Benefit Charge 1% per £200 over, gone by £80k | £60k–£80k | £60k–£80k | frozen |
| Child Benefit — eldest child | £26.05/wk | £27.05/wk | £1.00 |
| Child Benefit — each other child | £17.25/wk | £17.90/wk | £0.65 |
| Free-childcare / Tax-Free Childcare cliff lost entirely at this income | £100,000 | £100,000 | frozen |
Statutory redundancy
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Weekly-pay cap for the statutory calculation | £719 | £751 | £32 |
| Tax-free limit ITEPA s.403 | £30,000 | £30,000 | frozen |
| Max qualifying years | 20 | 20 | frozen |
Source gov.uk/redundancy-pay
These are the rates. What do they mean for you?
Greener applies every one of them to your actual offer — take-home, pension, student loans, commute and the life side — and gives you a verdict you can audit.