Rates, sources and review dates
Every figure used by these calculators is listed below with a link to the government page it came from and the date it was last checked. The list is generated from the same data the calculators run on, so it cannot drift out of step with the numbers on the tool pages. UK tax rates change at least once a year, usually from 6 April, and sometimes mid-year at a Budget — if you are reading this well after the review date shown, check the source links before relying on a figure.
2026/27 UK tax year (6 April 2026 to 5 April 2027).
Last checked against the sources below on 28 August 2026.
- HMRC — Income Tax rates and allowances
Income Tax rates, bands and Personal Allowance
- HMRC — Rates and thresholds for employers 2026 to 2027
Class 1 National Insurance thresholds and rates (employee and employer)
- GOV.UK — Repaying your student loan: what you pay
Student loan and postgraduate loan repayment thresholds
- GOV.UK — Tax on dividends
Dividend allowance and dividend tax rates
- GOV.UK — Capital Gains Tax rates and allowances
Capital Gains Tax annual exempt amount and rates
- GOV.UK — Stamp Duty Land Tax: residential property rates
Stamp Duty Land Tax bands, first-time buyer relief and surcharges
- GOV.UK — Corporation Tax rates and reliefs
Corporation Tax rates and Marginal Relief
- GOV.UK — Understand your Self Assessment tax bill: payments on account
Self Assessment payments on account rules and due dates
- GOV.UK — Claim Employment Allowance
Employment Allowance amount and who can claim it
- GOV.UK — Pay Apprenticeship Levy
Apprenticeship Levy rate and the £15,000 levy allowance
- GOV.UK — Rates of Stamp Duty Land Tax for non-UK residents
Stamp Duty Land Tax surcharge for non-UK residents
- Corporation Tax Act 2010, section 19
Corporation Tax Marginal Relief — the standard fraction in primary legislation
- GOV.UK — Higher rates of SDLT for additional residential properties
The £40,000 floor below which the additional-property SDLT surcharge does not apply
- GOV.UK — National Minimum Wage and National Living Wage rates
National Living Wage hourly rate, used for the salary-sacrifice warning
Every figure, one by one
Each number the calculators use, with the government page it came from and the exact wording on that page. Corroborated means an automated check confirmed the figure and the quoted wording both appear on that page. Checked means a person has also confirmed it sits in the right row for this tax year — a machine cannot tell one year’s column from another’s.
| Figure | Value | Status |
|---|---|---|
| Mức thu nhập đầu tiên không phải nộp thuế thu nhập.gov.uk“Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570” | 12570 | Corroborated2026-08-27 |
| Trên mức này, personal allowance bắt đầu bị thu hồi.gov.uk“The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit.” | 100000 | Corroborated2026-08-27 |
| Mất 1 bảng allowance cho mỗi 2 bảng thu nhập vượt ngưỡng.gov.uk“goes down by £1 for every £2 of income above the £100,000 limit” | 2 | Corroborated2026-08-27 |
| Ba bậc thuế thu nhập, tính trên thu nhập sau personal allowance.gov.uk“Basic rate 20% Up to £37,700 Up to £37,700 Up to £37,700 Up to £37,700 Higher rate 40% £37,701 to £125,140” | 0-37700@0.2 | 37700-125140@0.4 | 125140+@0.45 | Corroborated2026-08-27 |
| Ngưỡng và tỷ lệ National Insurance mà người lao động đóng.gov.uk“The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week £1,048 per month £12,570 per year” | mainRate=0.08 | primaryThreshold=12570 | upperEarningsLimit=50270 | upperRate=0.02 | Corroborated2026-08-27 |
| Trên mức này, chủ lao động bắt đầu phải đóng NI cho nhân viên.gov.uk“Secondary threshold £96 per week £417 per month £5,000 per year” | 5000 | Corroborated2026-08-27 |
| Tỷ lệ NI phần chủ lao động trả — khoản không hiện trên payslip.gov.uk“A 15% 15% 15% 15%” | 0.15 | Corroborated2026-08-27 |
| Giảm trừ NI cho chủ lao động đủ điều kiện. Công ty một giám đốc KHÔNG được hưởng.gov.uk“Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to £10,500” | 10500 | Corroborated2026-08-27 |
| Apprenticeship levy — umbrella company thường chuyển tiếp khoản này.gov.uk“Apprenticeship Levy is an amount paid at a rate of 0.5% of an employer’s annual pay bill” | 0.005 | Corroborated2026-08-27 |
| Mức miễn của apprenticeship levy trên tổng quỹ lương.gov.uk“The allowance reduces the amount of Apprenticeship Levy you have to pay by £15,000 across the year.” | 15000 | Corroborated2026-08-27 |
| Ngưỡng thu nhập bắt đầu hoàn nợ sinh viên Plan 1 (vay trước 9/2012).gov.uk“Plan 1 £26,900 £2,241 £517” | rate=0.09 | threshold=26900 | Corroborated2026-08-27 |
| Ngưỡng hoàn nợ Plan 2 (Anh và Wales, 2012–2023).gov.uk“Plan 2 £29,385 £2,448 £565” | rate=0.09 | threshold=29385 | Corroborated2026-08-27 |
| Ngưỡng hoàn nợ Plan 4 (Scotland).gov.uk“Plan 4 £33,795 £2,816 £649” | rate=0.09 | threshold=33795 | Corroborated2026-08-27 |
| Ngưỡng hoàn nợ Plan 5 (bắt đầu học từ 9/2023).gov.uk“Plan 5 £25,000 £2,083 £480” | rate=0.09 | threshold=25000 | Corroborated2026-08-27 |
| Ngưỡng hoàn Postgraduate Loan — chạy SONG SONG với plan chính.gov.uk“Postgraduate Loan £21,000 £1,750 £403” | rate=0.06 | threshold=21000 | Corroborated2026-08-27 |
| Mức miễn 500 bảng và ba thuế suất cổ tức.gov.uk“Basic rate 10.75% Higher rate 35.75% Additional rate 39.35%” | additionalRate=0.3935 | allowance=500 | basicRate=0.1075 | higherRate=0.3575 | Corroborated2026-08-27 |
| Mức miễn lãi vốn hằng năm và hai thuế suất 18% / 24%.gov.uk“For the 2026 to 2027 tax year the allowance is £3,000” | allowance=3000 | basicRate=0.18 | higherRate=0.24 | Corroborated2026-08-27 |
| Các bậc Stamp Duty cho nhà ở tại Anh và Bắc Ireland.gov.uk“Up to £125,000 Zero The next £125,000 (the portion from £125,001 to £250,000) 2% The next £675,000 (the portion from £250,001 to £925,000) 5%” | 0-125000@0 | 125000-250000@0.02 | 250000-925000@0.05 | 925000-1500000@0.1 | 1500000+@0.12 | Corroborated2026-08-27 |
| Bậc ưu đãi cho người mua nhà lần đầu.gov.uk“no SDLT up to £300,000 5% SDLT on the portion from £300,001 to £500,000” | 0-300000@0 | 300000-500000@0.05 | Corroborated2026-08-27 |
| Trên giá này, ưu đãi mua lần đầu mất HẲN chứ không giảm dần.gov.uk“If the price is over £500,000, you cannot claim the relief.” | 500000 | Corroborated2026-08-27 |
| Phụ phí khi mua thêm bất động sản — áp vào MỌI bậc, kể cả bậc 0%.gov.uk“You'll usually have to pay 5% on top of SDLT rates if buying a new residential property means you'll own more than one” | 0.05 | Corroborated2026-08-27 |
| Dưới 40.000 bảng thì KHÔNG áp phụ phí bất động sản thứ hai — phụ phí có sàn, không áp từ đồng đầu tiên.gov.uk“You must pay the higher Stamp Duty Land Tax ( SDLT ) rates when you buy a residential property (or a part of one) for £40,000 or more” | 40000 | Corroborated2026-08-28 |
| Phụ phí cho người mua không cư trú tại Anh quốc.gov.uk“Individual purchasers may be able to claim a refund of the 2% surcharge.” | 0.02 | Corroborated2026-08-27 |
| Thuế suất doanh nghiệp cơ bản.gov.uk“The Corporation Tax rate for company profits is 25%” | 0.25 | Corroborated2026-08-27 |
| Thuế suất cho công ty lợi nhuận nhỏ.gov.uk“If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.” | 0.19 | Corroborated2026-08-27 |
| Dưới mức này áp thuế suất nhỏ.gov.uk“If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.” | 50000 | Corroborated2026-08-27 |
| Trên mức này áp thuế suất chính, không còn giảm trừ biên.gov.uk“If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.” | 250000 | Corroborated2026-08-27 |
| Phân số giảm trừ biên (3/200) — thứ tạo ra thuế suất biên 26,5% trong vùng 50k–250k.legislation.gov.uk“the standard marginal relief fraction” | 0.015 | Not yet corroborated2026-08-27 |
| Hai điều kiện được miễn nộp trước thuế tự khai.gov.uk“the amount of tax you owed last year was less than £1,000 last year you paid more than 80% of the tax you owed outside of Self Assessment” | collectedAtSourceRatio=0.8 | paymentOnAccountMinimum=1000 | Corroborated2026-08-27 |
| National Living Wage cho người 21 tuổi trở lên — mốc mà salary sacrifice không được vượt qua.gov.uk“21 and over 18 to 20 Under 18 Apprentice April 2026 £12.71 £10.85 £8 £8” | 12.71 | Corroborated2026-08-28 |
What is not covered
These calculators cover England, Wales and Northern Ireland. Scotland sets its own Income Tax bands, and Scotland and Wales each charge their own property transaction tax instead of Stamp Duty. Also outside scope: Business Asset Disposal Relief, the starting rate for savings, Marriage Allowance, the VAT flat rate scheme, and any calculation involving associated companies or an accounting period shorter than twelve months.
General information about UK tax, not advice. Figures are indicative and your circumstances may change the answer. Check anything important with HMRC or a qualified adviser before acting on it.