{
  "name": "UK effective marginal tax rate bands 2026/27",
  "description": "Effective marginal rate bands derived by UKCalc from governed statutory inputs.",
  "tax_year": "2026/27",
  "generated": "2026-09-02",
  "registry_version": "2.5.0",
  "jurisdiction": "England, Wales and Northern Ireland",
  "methodology": "Marginal rate measured as the change in total income tax, employee National Insurance, High Income Child Benefit Charge and student loan repayment over a £1 increase in gross pay. Bands are contiguous ranges of constant marginal rate, computed at £1 resolution.",
  "assumptions": [
    "Employed earner on PAYE. Class 1 National Insurance, not self-employed.",
    "England, Wales and Northern Ireland income tax. Scotland sets its own bands.",
    "All income is employment earnings. No dividends, savings interest or other income.",
    "No salary sacrifice or pension contributions, which would change adjusted net income.",
    "Where children are shown, the High Income Child Benefit Charge is assumed to fall on this earner and Child Benefit is claimed in full for the whole year."
  ],
  "sources": [
    "https://www.gov.uk/income-tax-rates",
    "https://www.gov.uk/national-insurance-rates-letters",
    "https://www.gov.uk/child-benefit/what-youll-get",
    "https://www.gov.uk/guidance/special-rules-for-student-loans"
  ],
  "bands": [
    {
      "from": 12570,
      "to": 50269,
      "marginal_rate_percent": 28
    },
    {
      "from": 50270,
      "to": 99999,
      "marginal_rate_percent": 42
    },
    {
      "from": 100000,
      "to": 116759,
      "marginal_rate_percent": 62
    },
    {
      "from": 116760,
      "to": 125139,
      "marginal_rate_percent": 69.5
    },
    {
      "from": 125140,
      "to": null,
      "marginal_rate_percent": 47
    }
  ],
  "scenarios": [
    {
      "scenario": "No children, no student loan",
      "rates": {
        "45000": 28,
        "65000": 42,
        "70000": 42,
        "90000": 42,
        "110000": 62,
        "120000": 69.5
      }
    },
    {
      "scenario": "1 child",
      "rates": {
        "45000": 28,
        "65000": 49.03,
        "70000": 49.03,
        "90000": 42,
        "110000": 62,
        "120000": 69.5
      }
    },
    {
      "scenario": "2 children",
      "rates": {
        "45000": 28,
        "65000": 53.69,
        "70000": 53.69,
        "90000": 42,
        "110000": 62,
        "120000": 69.5
      }
    },
    {
      "scenario": "3 children",
      "rates": {
        "45000": 28,
        "65000": 58.34,
        "70000": 58.34,
        "90000": 42,
        "110000": 62,
        "120000": 69.5
      }
    },
    {
      "scenario": "Plan 2 student loan",
      "rates": {
        "45000": 37,
        "65000": 51,
        "70000": 51,
        "90000": 51,
        "110000": 71,
        "120000": 78.5
      }
    },
    {
      "scenario": "Postgraduate loan",
      "rates": {
        "45000": 34,
        "65000": 48,
        "70000": 48,
        "90000": 48,
        "110000": 68,
        "120000": 75.5
      }
    },
    {
      "scenario": "Plan 2 + postgraduate",
      "rates": {
        "45000": 43,
        "65000": 57,
        "70000": 57,
        "90000": 57,
        "110000": 77,
        "120000": 84.5
      }
    },
    {
      "scenario": "2 children + Plan 2",
      "rates": {
        "45000": 37,
        "65000": 62.69,
        "70000": 62.69,
        "90000": 51,
        "110000": 71,
        "120000": 78.5
      }
    },
    {
      "scenario": "2 children + Plan 2 + postgraduate",
      "rates": {
        "45000": 43,
        "65000": 68.69,
        "70000": 68.69,
        "90000": 57,
        "110000": 77,
        "120000": 84.5
      }
    }
  ]
}