2026/27 vs 2025/26 tax bands
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
Between 2025/26 and 2026/27, dividend rates rose by 2pp and BADR moved from 14% to 18%. Income tax bands, NI rates and CGT rates held6930.
Year-on-year delta
Item2025/262026/27ChangeFrom
Personal allowance£12,570£12,570No change6 Apr 2026
Higher-rate threshold£50,270£50,270No change6 Apr 2026
Additional-rate threshold£125,140£125,140No change6 Apr 2026
Dividend basic rate8.75%10.75%+2.00pp6 Apr 2026
Dividend higher rate33.75%35.75%+2.00pp6 Apr 2026
Dividend additional rate39.35%39.35%No change6 Apr 2026
BADR rate14%18%+4pp6 Apr 2026
CGT lower rate18%18%No change6 Apr 2026
CGT higher rate24%24%No change6 Apr 2026
CGT annual exempt amount£3,000£3,000No change6 Apr 2026
Class 1 employee NI main8%8%No change6 Apr 2026
Class 4 self-employed main6%6%No change6 Apr 2026