LANDLORD MONEY · GUIDES & TOOLS
Landlord tax rates for 2026/27
Review the verified tax configuration behind the calculations.
THE DETAIL BEHIND THE NUMBERS
What this means for your calculation
Rates are stored outside the UI with dates and official source links. The source table records what was checked. A band boundary refers to taxable income after the modelled allowance, so it should not be read as a universal gross-income threshold.
In practice
A person with only £50,270 non-savings income and the full £12,570 allowance has £37,700 taxable income and £7,540 estimated Income Tax in the configured year.
Are Scottish rates included?
Not yet. Scotland is an explicit unsupported selection. Tax jurisdiction follows the individual, rather than the address of the rental property.
Configured 2026/27 rates
| Rule | Configured value |
|---|---|
| Standard Personal Allowance / taper starts | £12,570 / £100,000 |
| Non-savings rates (including personal property income) | 20% / 40% / 45% |
| Taxable basic / higher band upper limits | £37,700 / £125,140 |
| Dividend allowance / rates | £500 / 10.75% / 35.75% / 39.35% |
| Employee NI primary threshold / upper limit | £12,570 / £50,270 |
| Employee NI main / upper rates | 8% / 2% |
| Employer NI secondary threshold / rate | £5,000 / 15% |
| Employment Allowance (if eligible) | £10,500 |
| Property allowance / finance-cost reduction rate | £1,000 / 20% |
| Corporation Tax small / main rate | 19% / 25% |
| Company lower / upper profit thresholds (before adjustments) | £50,000 / £250,000 |
Verified source register
| Rule / official source | Effective period | Verified |
|---|---|---|
| HMRC — Income Tax, Class 1 NI and Employment Allowance | 06 Apr 2026 – 05 Apr 2027 | 28 Sept 2026 |
| HMRC — Personal Allowance taper | 06 Apr 2026 – 05 Apr 2027 | 28 Sept 2026 |
| HMRC — Dividend tax | 06 Apr 2026 – 05 Apr 2027 | 28 Sept 2026 |
| HMRC — Corporation Tax financial year 2026 | 01 Apr 2026 – 31 Mar 2027 | 28 Sept 2026 |
| HMRC — Marginal Relief | 01 Apr 2026 – 31 Mar 2027 | 28 Sept 2026 |
| HMRC — Property allowance | 06 Apr 2026 – 05 Apr 2027 | 28 Sept 2026 |
| HMRC — Residential finance costs | 06 Apr 2026 – 05 Apr 2027 | 28 Sept 2026 |
Tax rates last verified: 28 September 2026 · Official sources
Information, not advice. Landlord Money provides estimates for general information and educational purposes only. It does not provide tax, accounting, financial, investment, mortgage or legal advice. Tax treatment depends on individual circumstances and may change. Check calculations with HMRC and consider professional advice before making financial, ownership or tax decisions.