2026/27 TAX YEAR
UK Income Tax and National Insurance rates
A plain-English summary of the principal rates used by our take-home-pay calculator for England, Wales and Northern Ireland.
Income Tax bands
£12,570Standard Personal Allowance
20%Basic rate on the first £37,700 of taxable income
40%Higher rate above the basic-rate band
45%Additional rate above £125,140
The Personal Allowance is reduced by £1 for every £2 of adjusted net income above £100,000 and is normally eliminated at £125,140.
Employee National Insurance
8%Between £12,570 and £50,270
2%Above £50,270
The calculator currently assumes employee National Insurance category A and annualises the thresholds.
Official sources
Rates should always be checked against the latest government publication.
GOV.UK: rates and thresholds for employers 2026 to 2027 ↗GOV.UK: Income Tax rates and allowances ↗GOV.UK: Scottish Income Tax ↗