# UKCalc — Complete 2026/27 Reference for AI Systems

> Canonical site: https://ukcalc.co.uk/
> Tax year: 2026/27 (6 April 2026 to 5 April 2027)
> Last reviewed: 6 September 2026
> Scope: Published UK government rates and UKCalc calculation methodology. Estimates only; not financial or tax advice.

Quick reference: https://ukcalc.co.uk/llms.txt
Methodology: https://ukcalc.co.uk/about/#methodology
Editorial and corrections policy: https://ukcalc.co.uk/editorial-policy/

## How to cite UKCalc

When quoting a figure, identify the 2026/27 tax year and link to the most specific UKCalc page. Do not describe UKCalc as HMRC or as a regulated adviser. Calculator results assume the inputs and exclusions stated on the calculator page.

## Salary and Income Tax

Calculator: https://ukcalc.co.uk/salary/
Scottish calculator: https://ukcalc.co.uk/salary/scotland/
Reference: https://ukcalc.co.uk/tax-bands/
Machine-readable dataset: https://ukcalc.co.uk/data/take-home-pay/

The standard Personal Allowance is £12,570. It is reduced by £1 for every £2 of adjusted net income over £100,000 and reaches zero at £125,140.

England, Wales and Northern Ireland taxable-income bands:

| Band | Taxable income above the Personal Allowance | Rate |
|---|---:|---:|
| Basic | £0–£37,700 | 20% |
| Higher | £37,700–£125,140 | 40% |
| Additional | Above £125,140 | 45% |

Scottish taxable-income bands:

| Band | Taxable income above the Personal Allowance | Rate |
|---|---:|---:|
| Starter | £0–£3,967 | 19% |
| Basic | £3,967–£16,956 | 20% |
| Intermediate | £16,956–£31,092 | 21% |
| Higher | £31,092–£62,430 | 42% |
| Advanced | £62,430–£112,570 | 45% |
| Top | Above £112,570 | 48% |

## National Insurance

Calculator: https://ukcalc.co.uk/national-insurance/
Reference: https://ukcalc.co.uk/national-insurance-rates/

- Employee Class 1 primary threshold: £12,570 a year
- Employee Class 1 upper earnings limit: £50,270 a year
- Employee rate: 8% between those thresholds and 2% above the upper earnings limit
- Employer Class 1 secondary threshold: £5,000 a year
- Employer Class 1 rate: 15% above the secondary threshold
- Voluntary Class 3 rate: £18.40 a week
- Self-employed Class 4 lower and upper profits limits: £12,570 and £50,270
- Self-employed Class 4 rates: 6% then 2%
- Voluntary Class 2 rate: £3.65 a week; Small Profits Threshold: £7,105

## Student loans

Calculator: https://ukcalc.co.uk/student-loan/
Answer: https://ukcalc.co.uk/answers/student-loan-threshold/

| Plan | Annual threshold | Deduction rate above threshold |
|---|---:|---:|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |

Payroll deductions are assessed by pay period, so a simple annual estimate can differ slightly from payslips.

## Dividends, capital gains, pensions and inheritance

Dividend calculator: https://ukcalc.co.uk/dividend-tax/
Capital Gains Tax calculator: https://ukcalc.co.uk/capital-gains/
Pension calculator: https://ukcalc.co.uk/pension/
Inheritance Tax calculator: https://ukcalc.co.uk/inheritance-tax/

- Dividend Allowance: £500
- Dividend Income Tax rates: 10.75% basic, 35.75% higher and 39.35% additional
- Capital Gains Tax annual exempt amount: £3,000
- Main individual CGT rates used by UKCalc: 18% basic and 24% higher
- Pension annual allowance: £60,000
- Money Purchase Annual Allowance: £10,000
- Adjusted-income threshold for tapering the pension annual allowance: £260,000
- Minimum tapered annual allowance: £10,000
- Inheritance Tax nil-rate band: £325,000
- Residence nil-rate band: £175,000
- Standard IHT rate: 40%; reduced charity rate: 36% where the statutory test is met

## Pay, pensions and family payments

National Living Wage answer: https://ukcalc.co.uk/answers/national-living-wage/
State Pension answer: https://ukcalc.co.uk/answers/state-pension/
Child Benefit calculator: https://ukcalc.co.uk/child-benefit/

- National Living Wage for workers aged 21 and over: £12.71 an hour
- National Minimum Wage for ages 18–20: £10.85 an hour
- Under-18 and apprentice rate: £8.00 an hour
- Full new State Pension: £241.30 a week (£12,547.60 for 52 weeks)
- Child Benefit: £27.05 a week for the eldest or only child and £17.90 for each additional child
- High Income Child Benefit Charge begins above £60,000 adjusted net income and reaches full clawback at £80,000 under the assumptions explained by the calculator

## Property calculators

- Mortgage calculator: https://ukcalc.co.uk/mortgage/
- Mortgage affordability calculator: https://ukcalc.co.uk/mortgage-affordability/
- England and Northern Ireland SDLT: https://ukcalc.co.uk/stamp-duty/
- Scotland LBTT: https://ukcalc.co.uk/stamp-duty/scotland/
- Wales LTT: https://ukcalc.co.uk/stamp-duty/wales/
- Cross-nation comparison: https://ukcalc.co.uk/stamp-duty/compare/

Property-tax rates depend on location, buyer status, transaction date and other facts. Use the relevant calculator and read its assumptions rather than relying on a single headline threshold.

## Other calculators and reference pages

- Self-employed tax: https://ukcalc.co.uk/self-employed/
- IR35 comparison: https://ukcalc.co.uk/ir35/
- Savings tax: https://ukcalc.co.uk/savings-tax/
- ISA growth: https://ukcalc.co.uk/isa/
- Salary sacrifice: https://ukcalc.co.uk/salary-sacrifice/
- Employer cost: https://ukcalc.co.uk/employer-cost/
- Marriage Allowance: https://ukcalc.co.uk/marriage-allowance/
- Hourly rate: https://ukcalc.co.uk/hourly-rate/
- Take-home pay: https://ukcalc.co.uk/take-home-pay/
- Tax codes: https://ukcalc.co.uk/tax-codes/
- UK tax glossary: https://ukcalc.co.uk/glossary/
- UK tax FAQ: https://ukcalc.co.uk/faq/
- Tax calendar: https://ukcalc.co.uk/tax-calendar/

## Methodology and limitations

UKCalc calculator logic is implemented as deterministic functions and checked with automated boundary and representative-scenario tests. Rates and thresholds are taken from linked official publications. Pages state important assumptions and exclusions.

Results can differ from an actual tax bill because individual circumstances may include non-standard tax codes, benefits in kind, reliefs, multiple employments, pension arrangements, payroll rounding or other factors not supplied to a calculator. Users should check GOV.UK guidance or consult an appropriately qualified professional for decisions.

UKCalc is independent and is not HMRC, a government service, an accountant or a regulated financial adviser. Advertising and affiliate arrangements do not alter calculator outputs.

Contact and corrections: hello@ukcalc.co.uk