{
  "title": "How much of your next £1 do you keep? The UK salary tax map for 2026/27",
  "creator": "Sorvuna Research",
  "taxYear": "2026/27",
  "publishedAt": "2026-08-08",
  "canonicalUrl": "https://sorvuna.com/research/uk-salary-tax-map-2026-27",
  "source": "Generated by Sorvuna's production Income Tax calculator (calculateUkIncomeTax) with taxYear202627 — see docs/research/income-tax/salary-tax-map-2026-27/REPORT.md",
  "assumptions": [
    "Employment income only",
    "Automatic standard Personal Allowance / 1257L-equivalent position",
    "Employee below State Pension age",
    "NI Category A",
    "Equal monthly employment pay",
    "No pension contribution or salary sacrifice",
    "No student or postgraduate loan",
    "No benefits in kind",
    "No other income",
    "No Marriage Allowance / Blind Person's Allowance / other tax-code adjustments"
  ],
  "files": [
    {
      "name": "dataset-c-marginal-segments.csv",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-c-marginal-segments.csv"
    },
    {
      "name": "dataset-c-marginal-segments.json",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-c-marginal-segments.json"
    },
    {
      "name": "dataset-d-comparison.csv",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-d-comparison.csv"
    },
    {
      "name": "dataset-d-comparison.json",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-d-comparison.json"
    },
    {
      "name": "dataset-c-headline-checks.json",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-c-headline-checks.json"
    },
    {
      "name": "dataset-c-scotland-ruk-income-tax-crossover.json",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-c-scotland-ruk-income-tax-crossover.json"
    },
    {
      "name": "ni-methodology.json",
      "url": "/research/uk-salary-tax-map-2026-27/ni-methodology.json"
    },
    {
      "name": "dataset-a-salary-curve.csv",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-a-salary-curve.csv"
    },
    {
      "name": "dataset-a-salary-curve.json",
      "url": "/research/uk-salary-tax-map-2026-27/dataset-a-salary-curve.json"
    }
  ],
  "fields": {
    "dataset-c-marginal-segments": "Marginal Income Tax, employee NI and combined rates on the next £1 of gross salary by region and gross range (engine £1 bump).",
    "dataset-d-comparison": "Annual take-home, Income Tax and employee NI for selected salaries — Scotland vs rest of UK.",
    "dataset-a-salary-curve": "Full £0–£200,000 curve at £1,000 steps with effective and marginal fields.",
    "dataset-c-scotland-ruk-income-tax-crossover": "Income Tax-only £1-resolution Scotland/rUK crossover points.",
    "ni-methodology": "HMRC published annual/monthly NI thresholds vs equal-monthly modelling consequence."
  }
}