Income tax and National Insurance thresholds were frozen, so pay in England, Wales and Northern Ireland was taxed the same as in 2026/27. Scotland's bands were slightly lower. For the current year see tax by salary 2026/27.
| Salary | Income tax | National Insurance | Take-home | Scottish income tax | Scottish take-home | Scotland in 2026/27 |
|---|---|---|---|---|---|---|
| £15,000 | £486 | £194 | £14,320 | £462 | £14,344 | +£0 |
| £20,000 | £1,486 | £594 | £17,920 | £1,458 | £17,948 | +£11 |
| £22,000 | £1,886 | £754 | £19,360 | £1,858 | £19,388 | +£11 |
| £25,000 | £2,486 | £994 | £21,520 | £2,458 | £21,548 | +£11 |
| £28,000 | £3,086 | £1,234 | £23,680 | £3,063 | £23,703 | +£16 |
| £30,000 | £3,486 | £1,394 | £25,120 | £3,483 | £25,123 | +£32 |
| £32,000 | £3,886 | £1,554 | £26,560 | £3,903 | £26,543 | +£32 |
| £35,000 | £4,486 | £1,794 | £28,720 | £4,533 | £28,673 | +£32 |
| £40,000 | £5,486 | £2,194 | £32,320 | £5,583 | £32,223 | +£32 |
| £45,000 | £6,486 | £2,594 | £35,920 | £6,914 | £35,492 | +£32 |
| £50,000 | £7,486 | £2,994 | £39,520 | £9,014 | £37,992 | +£32 |
| £55,000 | £9,432 | £3,111 | £42,457 | £11,114 | £40,776 | +£32 |
| £60,000 | £11,432 | £3,211 | £45,357 | £13,214 | £43,576 | +£32 |
| £65,000 | £13,432 | £3,311 | £48,257 | £15,314 | £46,376 | +£32 |
| £70,000 | £15,432 | £3,411 | £51,157 | £17,414 | £49,176 | +£32 |
| £75,000 | £17,432 | £3,511 | £54,057 | £19,514 | £51,976 | +£32 |
| £80,000 | £19,432 | £3,611 | £56,957 | £21,764 | £54,626 | +£32 |
| £85,000 | £21,432 | £3,711 | £59,857 | £24,014 | £57,276 | +£32 |
| £90,000 | £23,432 | £3,811 | £62,757 | £26,264 | £59,926 | +£32 |
| £95,000 | £25,432 | £3,911 | £65,657 | £28,514 | £62,576 | +£32 |
| £100,000 | £27,432 | £4,011 | £68,557 | £30,764 | £65,226 | +£32 |
| £120,000 | £39,432 | £4,411 | £76,157 | £44,264 | £71,326 | +£32 |
| £150,000 | £53,703 | £5,011 | £91,286 | £59,666 | £85,323 | +£32 |
England, Wales and Northern Ireland columns are the same in 2026/27. The last column is the change in Scottish take-home pay from 2025/26 to 2026/27.
| Band | 2025/26 | 2026/27 |
|---|---|---|
| Starter rate 19% | £12,571 to £15,397 | £12,571 to £16,537 |
| Basic rate 20% | £15,398 to £27,491 | £16,538 to £29,526 |
| Intermediate rate 21% | £27,492 to £43,662 | £29,527 to £43,662 |
| Higher rate 42% | £43,663 to £75,000 | £43,663 to £75,000 |
| Advanced rate 45% | £75,001 to £125,140 | £75,001 to £125,140 |
| Top rate 48% | Over £125,140 | Over £125,140 |
| Plan | 2025/26 | 2026/27 |
|---|---|---|
| Plan 1 | £26,065 | £26,900 |
| Plan 2 | £28,470 | £29,385 |
| Plan 4 | £32,745 | £33,795 |
| Plan 5 | Not yet repaying | £25,000 |
| Postgraduate loan | £21,000 | £21,000 |
In England, Wales and Northern Ireland: a £12,570 Personal Allowance, 20% up to £50,270, 40% up to £125,140 and 45% above. These thresholds are frozen, so they are the same in 2026/27. Scotland had six bands from 19% to 48%.
In England, Wales or Northern Ireland, £4,486.00 income tax and £1,794.40 National Insurance, leaving £28,719.60. In Scotland, £4,532.82 income tax, leaving £28,672.78.
For England, Wales and Northern Ireland, nothing: income tax and National Insurance thresholds are frozen. Scotland raised its starter and basic rate thresholds, so most Scottish taxpayers pay slightly less. Student loan thresholds rose, and Plan 5 repayments began.
From 6 April 2025 to 5 April 2026. You may need its figures for a Self Assessment return, due by 31 January 2027 if you file online.