2027/28 UK Landlord Property Income Tax & Section 24 Calculator
From April 2027, unincorporated UK landlords face dedicated property income tax rates of 22% (Basic), 42% (Higher), and 47% (Additional), while the Section 24 finance cost tax reducer remains fixed at 20%—widening the unrecovered mortgage interest tax gap.
| Landlord Property Tax Metric | 2026/27 Tax Year | 2027/28 Tax Year (From April 2027) |
|---|---|---|
| Basic Rate Property Income Tax | 20% | 22% (+2% increase) |
| Higher Rate Property Income Tax | 40% | 42% (+2% increase) |
| Additional Rate Property Income Tax | 45% | 47% (+2% increase) |
| Section 24 Mortgage Interest Tax Credit | 20% Basic Rate Reducer | 20% (Unchanged — 22% unrecovered gap at Higher Rate) |