{"id":1359,"date":"2026-01-12T16:11:13","date_gmt":"2026-01-12T16:11:13","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/\/knowledge\/landlord-tax\/buy-to-let-tax-changes\/"},"modified":"2026-01-12T16:11:14","modified_gmt":"2026-01-12T16:11:14","slug":"buy-to-let-tax-changes","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/buy-to-let-tax-changes\/","title":{"rendered":"5 buy-to-let tax changes landlords need to know in 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Buy-to-let landlords are facing another year of tax and regulatory change. While some long-rumoured measures were ruled out, others will increase tax bills over time \u2013 particularly for higher-earning landlords.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here are five key buy-to-let tax and regulatory changes affecting landlords in 2026, and what they mean in practice.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"h-5-new-buy-to-let-tax-rules-for-landlords\">5 new buy-to-let tax rules for landlords<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s an overview of all the latest landlord tax changes you need to be aware of:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex has-2-columns\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ol class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#mtd\">Making Tax Digital for landlords<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#tax\">Tax on buy-to-let income<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#freeze\">Income tax thresholds frozen<\/a><\/li>\n<\/ol>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ol start=\"4\" class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#ni\">No National Insurance on rental income<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#dividend\">Changing dividend tax rates<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"mtd\">1. Making Tax Digital for landlords is approaching<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/making-tax-digital-for-income-tax\/\" data-type=\"knowledge\" data-id=\"38240\" >Making Tax Digital for Income Tax Self Assessment (MTD for ITSA<\/a>) is on the horizon for landlords, with the first phase becoming mandatory from April 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Landlords with a gross annual income from property or self-employment of over \u00a350,000 during the 2024-2025 tax year will be required to use MTD from this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under MTD, landlords will need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">keep digital records of income and expenses<\/li>\n\n\n\n<li class=\"wp-block-list-item\">submit quarterly updates to HMRC using <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/best-small-business-accounting-software-uk\/\" data-type=\"knowledge\" data-id=\"1262\" >compatible software<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\">file an end-of-year declaration instead of a traditional tax return<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Although not yet mandatory for all landlords in 2026, this year is widely seen as a preparation phase.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\" id=\"h-what-this-means-for-landlords\"><strong>What this means for landlords<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">HMRC is increasing guidance and pilot activity<\/li>\n\n\n\n<li class=\"wp-block-list-item\">accountants are encouraging early adoption<\/li>\n\n\n\n<li class=\"wp-block-list-item\">digital record-keeping will become unavoidable for most landlords<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax\">2. Tax on buy-to-let income: new rates confirmed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The government has confirmed that <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/tax-on-rental-income\/\" data-type=\"knowledge\" data-id=\"1545\" >tax rates on property income<\/a>, including rental income, will rise by two percentage points from April 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means landlords will pay more tax on rental profits, even though tax rates on employment income remain unchanged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While not coming in until next year, landlords can prepare in 2026 through financial planning.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>New property income tax rates<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax band<\/strong><\/td><td><strong>Tax rate from April 2027<\/strong><\/td><\/tr><tr><td>Basic rate (\u00a312,570 \u2013 \u00a350,270)<\/td><td>22%<\/td><\/tr><tr><td>Higher rate (\u00a350,271 \u2013 \u00a3125,140)<\/td><td>42%<\/td><\/tr><tr><td>Additional rate (over \u00a3125,140)<\/td><td>47%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Landlords will continue to pay standard income tax rates on salaries and other earnings. The two per cent rise applies specifically to property income \u2013 and will also apply to saving.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\" id=\"h-what-this-means-for-landlords-0\"><strong>What this means for landlords<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">rental profits will be taxed more heavily than employment income<\/li>\n\n\n\n<li class=\"wp-block-list-item\">higher-rate and additional-rate landlords will feel the biggest impact<\/li>\n\n\n\n<li class=\"wp-block-list-item\">the increase is delayed until 2027, but planning ahead is essential<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"freeze\">3. Income tax thresholds frozen until 2031-32<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Treasury has announced that income tax thresholds will remain frozen for a further three years, until the 2031-32 tax year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is often described as a \u201cstealth tax\u201d, because as wages and rents rise, more people are pulled into higher tax bands \u2013 without any headline increase in tax rates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Income tax thresholds have already been frozen since 2022, with this decision extending that policy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Income tax rates at a glance<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">0% on income up to \u00a312,570 (personal allowance)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">20% on income between \u00a312,571 and \u00a350,270<\/li>\n\n\n\n<li class=\"wp-block-list-item\">40% on income between \u00a350,271 and \u00a3150,000<\/li>\n\n\n\n<li class=\"wp-block-list-item\">45% on income above \u00a3150,000<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The 2024 <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-news\/autumn-budget-for-landlords\/\" data-type=\"knowledge\" data-id=\"25713\" >Autumn Budget<\/a> suggested thresholds would start rising again in line with inflation from 2028-29, so this extension marks a clear policy U-turn.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\" id=\"h-what-this-means-for-landlords-1\"><strong>What this means for landlords<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">rising rents can push landlords into higher tax bands<\/li>\n\n\n\n<li class=\"wp-block-list-item\">even small increases in profit may trigger higher-rate tax<\/li>\n\n\n\n<li class=\"wp-block-list-item\">the impact compounds when combined with higher property income tax rates<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ni\">4. No National Insurance on rental income<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Despite widespread speculation before the Budget, landlords will not have to pay National Insurance on rental income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There were strong rumours that the government was considering an eight per cent National Insurance-style levy on rental income (potentially raising \u00a32-3 billion a year), but this proposal was ultimately dropped.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\"><strong>What this means for landlords<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">While this will come as a relief to landlords, it\u2019s worth noting that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">property income tax rates are still rising<\/li>\n\n\n\n<li class=\"wp-block-list-item\">income tax thresholds remain frozen<\/li>\n\n\n\n<li class=\"wp-block-list-item\">overall tax bills may still increase, even without National Insurance<\/li>\n<\/ul>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large size-full\"><img loading=\"lazy\" decoding=\"async\" height=\"683\" width=\"1024\" src=\"https:\/\/www.simplybusiness.co.uk\/\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?w=1024\" alt=\"Landlord viewing rental property\" class=\"wp-image-3317\" srcset=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg 5297w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=800,533 800w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=768,512 768w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=1024,683 1024w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=1536,1024 1536w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=2048,1365 2048w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/landlord-viewing-property.jpg?resize=150,100 150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Monkey Business\/stock.adobe.com<\/em><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"dividend\">5. Changing dividend tax rates<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Landlords who operate through a limited company \u2013 or who receive dividend income alongside rental profits \u2013 will also be affected by changes to dividend taxation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The government has confirmed that the two percentage point increase in property income tax will also apply to dividends, increasing the amount of tax landlords pay on income taken outside of a salary.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New dividend tax rates from April 2026<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax band<\/strong><\/td><td><strong>Rates for 2025-26<\/strong><\/td><td><strong>Rates for 2026-27<\/strong><\/td><\/tr><tr><td>Basic rate<\/td><td>8.75%<\/td><td>10.75%<\/td><\/tr><tr><td>Higher rate<\/td><td>33.75%<\/td><td>35.75%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The additional tax rate will remain unchanged at 39.35 per cent.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\"><strong>What this means for landlords<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For landlords who use a limited company structure, dividends are a common way to extract profits more tax-efficiently. Higher dividend tax rates mean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">less post-tax income when taking profits as dividends<\/li>\n\n\n\n<li class=\"wp-block-list-item\">reduced tax efficiency compared to previous years<\/li>\n\n\n\n<li class=\"wp-block-list-item\">a narrower gap between dividend income and employment income tax<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Landlords can review whether their current ownership structure is still tax-efficient ahead of these changes.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"h-what-this-means-overall-for-landlords-in-2026\">What this means overall for landlords in 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While there are no sudden tax shocks in 2026, the direction of travel is clear:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">higher tax on rental income is coming<\/li>\n\n\n\n<li class=\"wp-block-list-item\">threshold freezes will increase effective tax rates<\/li>\n\n\n\n<li class=\"wp-block-list-item\">compliance and reporting requirements are tightening<\/li>\n\n\n\n<li class=\"wp-block-list-item\">regulation of the private rented sector is increasing<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For buy-to-let landlords, forward planning is essential \u2013 whether that means reviewing ownership structures, seeking tax advice from an accountant, or preparing for digital reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, 2026 is less about immediate change and more about positioning yourself for higher tax and tighter regulation in the years ahead.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Guides for buy-to-let landlords<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/landlord-tax\/buy-to-let-mortgage-rates-explained\/\" data-type=\"knowledge\" data-id=\"1358\">How to get a buy-to-let mortgage: a simple guide<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/buying-and-selling\/buy-to-let-investment-guide\/\" data-type=\"knowledge\" data-id=\"18324\">A guide to buying property at auction<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/buying-and-selling\/best-buy-to-let-areas\/\" data-type=\"knowledge\" data-id=\"1335\">Best buy-to-let areas <\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/landlord-insurance\/what-is-landlord-insurance\/\" data-type=\"knowledge\" data-id=\"1154\" >What is landlord insurance?<\/a><\/li>\n<\/ul>\n\n\n\n<div id=\"nba-upsell-001\" class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"getsetwithtailoredlandlordcover\">Get set with tailored landlord cover<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Over 200,000 UK landlord policies, a 9\/10 customer rating and claims handled by an award-winning team. Looking to switch or start a new policy? Run a quick <a href=\"\/landlord-insurance\/\" data-type=\"page\" data-id=\"1608\">landlord insurance quote<\/a> today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/landlord\">Start your quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What are the new buy-to-let tax rules that landlords should know about?<\/p>\n","protected":false},"author":3,"featured_media":5980,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":false,"footnotes":""},"categories":[114,352],"hidden-category":[],"coauthors":[20],"class_list":["post-1359","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-landlord-news","category-landlord-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>5 buy-to-let tax changes landlords need to know in 2026<\/title>\n<meta name=\"description\" content=\"What are the new buy-to-let tax rules that landlords should know about? 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