Super Tax Still Applies to High Earners in TY 2026-27

The Finance Act 2026 keeps the super tax for tax year 2026-27. It applies on top of the normal income tax for individuals whose income crosses the applicable thresholds, at rates set in the Act.

Super tax is calculated on the tax amount itself, not on income — so the effective cost for affected taxpayers is meaningful. See our calculator for the base liability and speak with the Ifat Associates team about how super tax applies to your situation.