Trust
What changed for 2026/27
These are the rates that differ from 2025/26. The tax rates page lists the source for each.
| Rate | 2025/26 | 2026/27 |
|---|---|---|
| Dividend tax, basic rate | 8.75% | 10.75% |
| Dividend tax, higher rate | 33.75% | 35.75% |
| Lower Earnings Limit | £6,500 | £6,708 |
| Student loan Plan 1 threshold | £26,065 | £26,900 |
| Student loan Plan 2 threshold | £28,470 | £29,385 |
| Student loan Plan 4 threshold | £32,745 | £33,795 |
| Mileage, first 10,000 miles | 45p | 55p |
| Child Benefit, first child, a week | £26.05 | £27.05 |
| Child Benefit, each additional child, a week | £17.25 | £17.90 |
| Weeks of Child Benefit in the tax year | 52 | 53 |
| Scottish starter rate (19%) ends at | £15,397 | £16,537 |
| Scottish basic rate (20%) ends at | £27,491 | £29,526 |
What did not change
- Personal Allowance
- Income tax, basic rate
- Income tax, higher rate
- Income tax, additional rate
- Dividend allowance
- Dividend tax, additional rate
- Employee NI, main rate
- Employee NI, upper rate
- Primary Threshold
- Upper Earnings Limit
- Employer NI rate
- Employer NI threshold
- Class 4 NI, main rate
- Class 4 NI, upper rate
- Corporation tax, small profits rate
- Corporation tax, main rate
- Employment Allowance
- Student loan Plan 5 threshold
- Postgraduate loan threshold
- Mileage, after 10,000 miles
- Annual allowance
- Marriage Allowance transfer
- Scottish intermediate rate (21%) ends at
- Scottish higher rate (42%) ends at
Announced changes
A change that is announced but not yet law is not in your figures. Signed in, Modulas flags it and says what it does to your latest saved calculation. This page lists a change once it becomes law and the rates change.
Rates last checked on 8 October 2026. See how Modulas works.