Tax and statutory pay rates 2026 to 2027
Every rate our calculators use, with where it comes from and when we last checked it.
Last checked 14 November 2026. Rates for the next year are added beside these when the government announces them.
Income Tax
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Personal Allowance, 2026 to 2027 | £12,570 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Income above which the Personal Allowance goes down | £100,000 a year | 6 April 2026 | GOV.UK: Income Tax rates and Personal Allowances | 13 November 2026 |
| Personal Allowance lost for each pound of income above the taper threshold | 50% | Not dated | GOV.UK: Income Tax rates and Personal Allowances | 13 November 2026 |
| Range of allowances each tax code number covers | £10 | Not dated | HMRC PAYE Manual PAYE11065: suffix codes, calculating the number | 13 November 2026 |
| Basic rate of Income Tax (England, Wales and Northern Ireland) | 20% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Basic rate band: taxable income it covers (England, Wales and Northern Ireland) | £37,700 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Higher rate of Income Tax (England, Wales and Northern Ireland) | 40% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Taxable income above which the additional rate applies (England, Wales and Northern Ireland) | £125,140 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Additional rate of Income Tax (England, Wales and Northern Ireland) | 45% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish starter rate | 19% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish starter rate band: taxable income it covers | £3,967 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish basic rate | 20% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish basic rate band: top of taxable income it covers | £16,956 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish intermediate rate | 21% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish intermediate rate band: top of taxable income it covers | £31,092 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish higher rate | 42% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish higher rate band: top of taxable income it covers | £62,430 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish advanced rate | 45% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Taxable income above which the Scottish top rate applies | £125,140 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Scottish top rate | 48% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
National Insurance and the Apprenticeship Levy
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| National Insurance primary threshold | £12,570 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| National Insurance upper earnings limit | £50,270 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Employee National Insurance between the primary threshold and upper earnings limit (category A) | 8% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Employee National Insurance above the upper earnings limit (category A) | 2% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Employer National Insurance secondary threshold | £5,000 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Employer National Insurance above the secondary threshold (category A) | 15% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Employment Allowance | £10,500 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Apprenticeship Levy charge on the pay bill | 0.5% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 14 November 2026 |
Student loans
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Student loan Plan 1 repayment threshold | £26,900 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Student loan Plan 2 repayment threshold | £29,385 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Student loan Plan 4 repayment threshold | £33,795 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Student loan Plan 5 repayment threshold | £25,000 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Student loan deductions above the threshold | 9% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Postgraduate loan repayment threshold | £21,000 a year | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Postgraduate loan deductions above the threshold | 6% | 6 April 2026 | HMRC: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
Corporation Tax and dividends
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Corporation Tax small profits rate | 19% | 1 April 2026 | HMRC: Rates and allowances, Corporation Tax | 14 November 2026 |
| Corporation Tax main rate | 25% | 1 April 2026 | HMRC: Rates and allowances, Corporation Tax | 14 November 2026 |
| Corporation Tax marginal relief lower limit | £50,000 a year | 1 April 2026 | HMRC: Rates and allowances, Corporation Tax | 14 November 2026 |
| Corporation Tax marginal relief upper limit | £250,000 a year | 1 April 2026 | HMRC: Rates and allowances, Corporation Tax | 14 November 2026 |
| Corporation Tax standard marginal relief fraction (3/200) | 1.5% | 1 April 2026 | HMRC: Rates and allowances, Corporation Tax | 14 November 2026 |
| Dividend allowance | £500 a year | 6 April 2026 | GOV.UK: Tax on dividends | 14 November 2026 |
| Dividend tax, basic rate | 10.75% | 6 April 2026 | GOV.UK: Tax on dividends | 14 November 2026 |
| Dividend tax, higher rate | 35.75% | 6 April 2026 | GOV.UK: Tax on dividends | 14 November 2026 |
| Dividend tax, additional rate | 39.35% | 6 April 2026 | GOV.UK: Tax on dividends | 14 November 2026 |
Workplace pensions
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Lower limit of qualifying earnings for automatic enrolment pensions | £6,240 a year | 6 April 2026 | GOV.UK: Workplace pensions, what you, your employer and the government pay | 13 November 2026 |
| Upper limit of qualifying earnings for automatic enrolment pensions | £50,270 a year | 6 April 2026 | GOV.UK: Workplace pensions, what you, your employer and the government pay | 13 November 2026 |
| Minimum employee contribution to an automatic enrolment pension, including tax relief | 5% | 6 April 2019 | GOV.UK: Workplace pensions, what you, your employer and the government pay | 13 November 2026 |
| Minimum employer contribution to an automatic enrolment pension | 3% | 6 April 2019 | GOV.UK: Workplace pensions, what you, your employer and the government pay | 13 November 2026 |
Minimum wage
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Minimum hourly wage, aged 21 and over (National Living Wage) | £12.71 an hour | 1 April 2026 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage from April 2027, aged 21 and over (National Living Wage) | £13.21 an hour | 1 April 2027 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage, aged 18 to 20 | £10.85 an hour | 1 April 2026 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage from April 2027, aged 18 to 20 | £11.27 an hour | 1 April 2027 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage, aged under 18 | £8.00 an hour | 1 April 2026 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage from April 2027, aged under 18 | £8.31 an hour | 1 April 2027 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage, apprentice rate | £8.00 an hour | 1 April 2026 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
| Minimum hourly wage from April 2027, apprentice rate | £8.31 an hour | 1 April 2027 | GOV.UK: National Minimum Wage and National Living Wage rates | 13 November 2026 |
Maternity, paternity, adoption and shared parental pay and leave
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Statutory Maternity Pay, standard weekly rate after the first 6 weeks | £194.32 a week | 5 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Statutory Paternity Pay, standard weekly rate | £194.32 a week | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Statutory Shared Parental Pay, standard weekly rate | £194.32 a week | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Share of average weekly earnings paid as Statutory Maternity and Paternity Pay | 90% | 5 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Weeks of Statutory Maternity Pay at 90% of earnings | 6 weeks | 5 April 2026 | GOV.UK: Maternity pay and leave, pay | 13 November 2026 |
| Further weeks of Statutory Maternity Pay at the standard rate or 90%, whichever is lower | 33 weeks | 5 April 2026 | GOV.UK: Maternity pay and leave, pay | 13 November 2026 |
| Longest Statutory Paternity Leave | 2 weeks | 6 April 2026 | GOV.UK: Paternity pay and leave, leave | 13 November 2026 |
| Lower Earnings Limit for National Insurance, 2026 to 2027 | £129.00 a week | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Statutory Adoption Pay, standard weekly rate after the first 6 weeks | £194.32 a week | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Weeks of Statutory Adoption Pay at 90% of earnings | 6 weeks | Not dated | GOV.UK: Adoption pay and leave, pay | 13 November 2026 |
| Weeks of Statutory Adoption Pay at the standard rate or 90% | 33 weeks | Not dated | GOV.UK: Adoption pay and leave, pay | 13 November 2026 |
| Most weeks of Statutory Shared Parental Pay two parents can share | 37 weeks | Not dated | GOV.UK: Shared Parental Leave and Pay | 13 November 2026 |
| Most weeks of Shared Parental Leave two parents can share | 50 weeks | Not dated | GOV.UK: Shared Parental Leave and Pay | 13 November 2026 |
| Statutory Maternity Leave | 52 weeks | Not dated | GOV.UK: Maternity pay and leave, leave | 13 November 2026 |
| Ordinary Maternity Leave | 26 weeks | Not dated | GOV.UK: Maternity pay and leave, leave | 13 November 2026 |
| Leave you must take after the birth | 2 weeks | Not dated | GOV.UK: Maternity pay and leave, leave | 13 November 2026 |
| Leave you must take after the birth if you work in a factory | 4 weeks | Not dated | GOV.UK: Maternity pay and leave, leave | 13 November 2026 |
| Usually the earliest you can start maternity leave, before the expected week of childbirth | 11 weeks | Not dated | GOV.UK: Maternity pay and leave, leave | 13 November 2026 |
| Tell your employer at least this long before your due date | 15 weeks | Not dated | GOV.UK: Maternity pay and leave, how to claim | 13 November 2026 |
| Notice to give your employer before you want Statutory Maternity Pay to start | 28 days | Not dated | GOV.UK: Maternity pay and leave, how to claim | 13 November 2026 |
Sick pay
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Statutory Sick Pay, standard weekly rate | £123.25 a week | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Share of average weekly earnings paid as Statutory Sick Pay when lower than the standard rate | 80% | 6 April 2026 | GOV.UK: Rates and thresholds for employers 2026 to 2027 | 13 November 2026 |
| Longest Statutory Sick Pay in one period of sickness | 28 weeks | 6 April 2026 | GOV.UK: Statutory Sick Pay, what you'll get | 13 November 2026 |
Redundancy and notice
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Most a week's pay can count for in statutory redundancy pay | £751.00 a week | 6 April 2026 | GOV.UK: Redundancy, statutory redundancy pay | 13 November 2026 |
| Most statutory redundancy pay anyone can get | £22,530 | 6 April 2026 | GOV.UK: Redundancy, statutory redundancy pay | 13 November 2026 |
| Most years of service counted for statutory redundancy pay | 20 years | Not dated | GOV.UK: Redundancy, statutory redundancy pay | 13 November 2026 |
| Years with the employer needed to get statutory redundancy pay | 2 years | Not dated | GOV.UK: Redundancy, statutory redundancy pay | 13 November 2026 |
| Longest statutory notice an employer must give | 12 weeks | Not dated | GOV.UK: Redundancy, notice periods | 13 November 2026 |
Holiday and holiday pay
| Rate | Amount | From | Source | Checked |
|---|---|---|---|---|
| Statutory paid holiday a year | 5.6 weeks | Not dated | GOV.UK: Holiday entitlement | 13 November 2026 |
| Most statutory paid holiday days a year | 28 days | Not dated | GOV.UK: Holiday entitlement | 13 November 2026 |
| Holiday that irregular-hours and part-year workers build up, as a share of hours worked | 12.07% | 1 April 2024 | The Working Time Regulations 1998, regulation 15B | 13 November 2026 |
| Paid weeks averaged for a week's holiday pay when hours or pay vary | 52 weeks | Not dated | GOV.UK: Holiday entitlement, holiday pay | 13 November 2026 |
| Furthest back an employer can count to find the paid weeks | 104 weeks | Not dated | GOV.UK: Holiday entitlement, holiday pay | 13 November 2026 |
| Weeks of statutory holiday a year paid at the 'normal' rate for regular-hours workers | 4 weeks | Not dated | GOV.UK: Holiday entitlement, holiday pay | 13 November 2026 |
About these figures
We take every figure from GOV.UK, HMRC or the law itself on legislation.gov.uk, never from another website. When a rate changes we add the new one beside the old one, so our calculators switch over on the right day. "Not dated" means the figure is set in law and has not changed.