How we check rates
Every number on wagekind comes from an official source. Here is each rate we use, where it comes from, and when we last checked it.
1 · SOURCES
We only use GOV.UK, HMRC and the ATO. No blogs, no other calculators.
2 · CHECKS
Before each tax year and after every Budget, every rate below is compared with its source.
3 · TESTS
Each calculator is tested against worked examples before any change goes live.
United Kingdom, 2026/27
| Rate | Value | Source | Checked |
|---|---|---|---|
| Personal allowance | £12,570 | GOV.UK | 31 Oct 2026 |
| Allowance taper | £1 less for every £2 over £100,000, none from £125,140 | GOV.UK | 31 Oct 2026 |
| Income tax bands (England, Wales, NI) | 20% · 40% · 45% | HMRC | 31 Oct 2026 |
| Basic rate (England, Wales, NI) | 20% on £12,571 to £50,270 | HMRC | 31 Oct 2026 |
| Higher rate (England, Wales, NI) | 40% on £50,271 to £125,140 | GOV.UK | 31 Oct 2026 |
| Additional rate (England, Wales, NI) | 45% over £125,140 | GOV.UK | 31 Oct 2026 |
| Income tax bands (Scotland) | 19% · 20% · 21% · 42% · 45% · 48% | gov.scot | 31 Oct 2026 |
| Starter rate (Scotland) | 19% on £12,571 to £16,537 | gov.scot | 31 Oct 2026 |
| Basic rate (Scotland) | 20% on £16,538 to £29,526 | gov.scot | 31 Oct 2026 |
| Intermediate rate (Scotland) | 21% on £29,527 to £43,662 | gov.scot | 31 Oct 2026 |
| Higher rate (Scotland) | 42% on £43,663 to £75,000 | gov.scot | 31 Oct 2026 |
| Advanced rate (Scotland) | 45% on £75,001 to £125,140 | gov.scot | 31 Oct 2026 |
| Top rate (Scotland) | 48% over £125,140 | gov.scot | 31 Oct 2026 |
| Blind Person's Allowance | £3,250 | GOV.UK | 31 Oct 2026 |
| Employee National Insurance | 8% on £12,570 to £50,270 · 2% above | HMRC | 31 Oct 2026 |
| Employer National Insurance | 15% over £5,000 | HMRC | 31 Oct 2026 |
| Student loan, Plan 1 | 9% over £26,900 | HMRC | 31 Oct 2026 |
| Student loan, Plan 2 | 9% over £29,385 | HMRC | 31 Oct 2026 |
| Student loan, Plan 4 | 9% over £33,795 | HMRC | 31 Oct 2026 |
| Student loan, Plan 5 | 9% over £25,000 | HMRC | 31 Oct 2026 |
| Student loan, Postgraduate | 6% over £21,000 | HMRC | 31 Oct 2026 |
Australia, 2026-27
| Rate | Value | Source | Checked |
|---|---|---|---|
| Tax brackets | 0 · 15 · 30 · 37 · 45% | ATO | 31 Oct 2026 |
| Tax-free threshold | $0 to $18,200 | ATO | 31 Oct 2026 |
| Tax rate 15% | $18,201 to $45,000 | ATO | 31 Oct 2026 |
| Tax rate 30% | $45,001 to $135,000 | ATO | 31 Oct 2026 |
| Tax rate 37% | $135,001 to $190,000 | ATO | 31 Oct 2026 |
| Tax rate 45% | over $190,000 | ATO | 31 Oct 2026 |
| Change to the second rate | From 1 July 2026 the 16% rate fell to 15%; it falls to 14% from 1 July 2027 | ATO | 31 Oct 2026 |
| Low income tax offset | up to $700, less 5c per $1 over $37,500 and 1.5c per $1 over $45,000 | ATO | 31 Oct 2026 |
| Medicare levy | 2% | ATO | 31 Oct 2026 |
| Medicare levy low-income thresholds (singles) | none up to $28,011, reduced up to $35,013 (Low-income thresholds shown are the latest published (2025-26)) | ATO | 31 Oct 2026 |
| Medicare levy surcharge (singles) | 1% over $105,000 · 1.25% over $123,000 · 1.5% over $164,000 (no private hospital cover) | ATO | 31 Oct 2026 |
| Super guarantee | 12% | ATO | 31 Oct 2026 |
| HECS-HELP repayment | 15% of income over $69,528 · 17% of income over $129,717 · 10% of all income over $186,051 | ATO | 31 Oct 2026 |
Low-income thresholds shown are the latest published (2025-26).
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What we do not cover
Self-employed income, benefits in kind and unusual tax codes. Results are estimates for employees, not financial advice.
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