Landlords in England, Wales and Northern Ireland will face higher income tax rates on property income from April 2027, with the additional rate rising to 49%.
The government is increasing all rates of income tax applied to property income by four percentage points from 6 April 2027, under measures confirmed in the Autumn Budget 2026. The changes will apply across England, Wales and Northern Ireland, with the property basic rate rising to 24%, the higher rate to 44% and the additional rate to 49% from the 2027/28 tax year. The changes will be legislated for in Finance Bill 2026–27. The increase means taxpayers with property income will face higher rates on that income than under the current rules. The new rates apply specifically to pr...
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