Reference · updated 9 November 2026
UK landlord tax rates 2026/27 and 2027/28
Every rate and threshold a UK landlord needs, on one page, with this year and next side by side. England, Wales and Northern Ireland.
Key facts
- From 6 April 2027 rental profit is taxed at 24% / 44% / 49%. The rate on wages stays at 20% / 40% / 45%.
- The Section 24 credit rises to 24%.
- Thresholds are frozen until April 2031.
- CGT, Stamp Duty and dividend rates were unchanged by the Budget of 28 October 2026.
Income tax and allowances
| 2026/27 | 2027/28 | |
|---|---|---|
| Personal Allowance | £12,570 | £12,570 |
| Higher rate starts at | £50,270 | £50,270 |
| Additional rate starts at | £125,140 | £125,140 |
| Rates on wages, pensions, trading profit | 20% / 40% / 45% | 20% / 40% / 45% |
| Rates on property income | 20% / 40% / 45% | 24% / 44% / 49% |
| Section 24 finance cost credit | 20% | 24% |
| Rates on savings income | 20% / 40% / 45% | 24% / 44% / 49% |
| Dividend rates | 10.75% / 35.75% / 39.35% | 10.75% / 35.75% / 39.35% |
| Dividend allowance | £500 | £500 |
| Property allowance | £1,000 | £1,000 |
| Trading allowance | £1,000 | £3,000 |
| Rent a Room relief | £7,500 | £7,500 |
| Making Tax Digital threshold (qualifying income) | £50,000 | £30,000 |
| CGT on residential property | 18% / 24% | 18% / 24% |
| CGT annual exempt amount | £3,000 | £3,000 |
| High Income Child Benefit Charge | £60,000 – £80,000 | £60,000 – £80,000 |
Property rates apply to rental profit of individuals. The 2027/28 savings and property rates come from the Budget of 28 October 2026, which raised the increase announced in 2025 from two points to four.
Stamp Duty Land Tax (England and Northern Ireland)
| Slice of price | Standard | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1.5m | 10% | 15% |
| Over £1.5m | 12% | 17% |
Non-UK residents pay a further 2% on top.
Key dates
| Date | What happens |
|---|---|
| 31 January 2027 | 2025/26 tax return and balancing payment due; first payment on account for 2026/27 |
| 6 April 2027 | Property rates 24/44/49% start; MTD threshold drops to £30,000 |
| 31 July 2027 | Second payment on account for 2026/27 |
| 6 April 2028 | MTD threshold drops to £20,000 |
Sources
- GOV.UK: Income Tax rates and allowances, current and past
- HM Treasury: Budget documents, 28 October 2026
- GOV.UK: Making Tax Digital for Income Tax
- GOV.UK: Capital Gains Tax rates and allowances
- GOV.UK: Stamp Duty Land Tax residential property rates
- GOV.UK: Tax-free allowances on property and trading income
- GOV.UK: Rent a Room Scheme
Sources last checked 9 November 2026. See all our sources and how we keep pages up to date.