Skip to content

Contents

Legislation

Finance Act 2026

Crossheading Income tax charge, rates and allowances

Find in this level

Section 1 Income tax charge for tax year 2026-27
Section 2 Main rates of income tax for tax year 2026-27
Section 3 Default and savings rates of income tax for tax year 2026-27
Section 4 Increase in dividend ordinary and upper rates
Section 5 Savings rates of income tax for tax year 2027-28
Section 6 New rates of income tax on property income
Section 7 Property rates of income tax for tax year 2027-28
Section 8 Scottish and Welsh property rates set by Scottish Parliament and Senedd
Section 9 Freezing starting rate limit for savings for tax years 2026-27 to 2030-31
Section 10 Basic rate limit and personal allowance for tax years 2028-29 to 2030-31

Income tax charge, rates and allowances
Income tax charge for tax year 2026-27

Section 1 | Income tax charge for tax year 2026-27

From legislation.gov.uk

Income tax is charged for the tax year 2026-27.