Written and reviewed by James Whitfield · Updated for 2026/27 · Editorial standards · Methodology
What is already confirmed for income tax, National Insurance and salary sacrifice before the 28 October 2026 Budget, and what to check once it is published.
The Budget is on Wednesday 28 October 20261. For 2026/27 your take-home pay is already set by a £12,570 Personal Allowance, 20%, 40% and 45% income tax2, and 8% and 2% employee National Insurance3. The allowance and NI thresholds are frozen until April 203145. No change has been announced. We will update this page and our calculator on Budget day, as soon as the Budget documents are published.
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Typical default outputs for quick context.
| Annual | Rate | |
|---|---|---|
| Personal Allowance | £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Employee NI | £12,570 to £50,270 | 8% |
| Employee NI | Over £50,270 | 2% |
| Employer NI | Over £5,000 | 15% |
Scottish income tax rates and bands are set by the Scottish Parliament, not the UK Budget. NI is the same across the UK.
If the Budget changes anything that affects take-home pay, we will update this page, the calculator and our rates pages on 28 October, with the start date of each change and a link to the official document. If nothing changes, we will say so here.
This page lists only rules that have been published or legislated. It does not predict what the Budget will contain.
Current tax-year thresholds used across this guide and calculator.
Wednesday 28 October 2026. The Chancellor confirmed the date in a letter to the Treasury Committee on 31 July 2026, and the Office for Budget Responsibility's forecast is published the same day.
No. Nothing about the 28 October Budget has been announced. The rules that apply now are the 2026/27 rates on this page.
The £12,570 Personal Allowance and the £37,700 basic rate band are fixed up to and including 2030/31, and the NI Primary Threshold and Upper Earnings Limit are held at £12,570 and £50,270 until April 2031.
From April 2029, pension contributions made through salary sacrifice above £2,000 a year will pay employee and employer National Insurance. Contributions up to £2,000, and employer pension contributions, stay NI-free.
On Budget day, 28 October 2026, once the Budget documents are published on GOV.UK. If nothing changes for take-home pay, we will say so here and keep the calculator as it is.
Yes. Use the scenario links in this guide to open prefilled states, then adjust salary, region, loan and pension settings.
The rates, thresholds and rules on this page are drawn from the official UK government sources below, using the confirmed 2026/27 figures. Each link opens the relevant HMRC or GOV.UK page in a new tab.
Verified against published UK government guidance for 2026/27.