# Finance Act 2026, Section 7: Property rates of income tax for tax year 2027-28

Extent: E+W+S+N.I.

For the tax year 2027-28 the property rates of income tax are as follows—
(a) the property basic rate is 22%,
(b) the property higher rate is 42%, and
(c) the property additional rate is 47%.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.