# UK tax rates and thresholds, 2026/27

Canonical: https://taxmo.co.uk/uk-tax-rates

For the 2026/27 tax year (6 April 2026 to 5 April 2027) the personal allowance is GBP 12,570, the basic rate is 20% up to GBP 50,270, the VAT registration threshold is GBP 90,000, and the HMRC approved mileage rate for cars is 55p a mile for the first 10,000 business miles.

Machine-readable copy: https://taxmo.co.uk/uk-tax-rates.json

## Income tax: England, Wales and Northern Ireland

- Personal allowance: GBP 12,570, withdrawn by GBP 1 for every GBP 2 of income over GBP 100,000
- Basic rate: 20% to GBP 50,270
- Higher rate: 40% to GBP 125,140
- Additional rate: 45% above GBP 125,140

## Income tax: Scotland

- Starter rate: 19% to GBP 16,537
- Basic rate: 20% to GBP 29,526
- Intermediate rate: 21% to GBP 43,662
- Higher rate: 42% to GBP 75,000
- Advanced rate: 45% to GBP 125,140
- Top rate: 48% above GBP 125,140

## VAT

- Standard rate: 20%
- Reduced rate: 5%
- Registration threshold: GBP 90,000 of taxable turnover on a rolling 12 months
- Deregistration threshold: GBP 88,000

## National Insurance, self-employed

- Class 2: not payable since April 2024; profits above the small profits threshold are treated as having paid it
- Small profits threshold: GBP 7,105
- Class 4: 6% between GBP 12,570 and GBP 50,270, then 2%

## Dividends

- Allowance: GBP 500
- Rates: 10.75% basic, 35.75% higher, 39.35% additional

## HMRC approved mileage rates

- Cars and vans: 55p per mile for the first 10,000 business miles, 25p after
- Motorcycles: 24p per mile
- Bicycles: 20p per mile

## Advisory fuel rates, from 2026-09-01

- Petrol, Up to 1400cc: 14p per mile
- Petrol, 1401 – 2000cc: 17p per mile
- Petrol, Over 2000cc: 27p per mile
- Diesel, Up to 1600cc: 15p per mile
- Diesel, 1601 – 2000cc: 16p per mile
- Diesel, Over 2000cc: 22p per mile
- LPG, Up to 1400cc: 11p per mile
- LPG, 1401 – 2000cc: 13p per mile
- LPG, Over 2000cc: 20p per mile
- Fully electric: 7p per mile home charging, 15p public charging

Rates are point-in-time. Advisory fuel rates change quarterly; the rest are revised at least annually. Confirm against gov.uk before relying on a figure.