Northern Ireland’s Department of Finance has set the 2026/27 regional rate for Assembly approval, aligning a 3% uplift for businesses and 5% for households with last year’s base. On that basis, the poundage is 30.79 pence in the pound for non‑domestic properties and 0.5559 pence for domestic. The Statutory Rule takes effect the day after an affirmative Assembly vote; Ministers flagged the approach in a written statement on 12 February 2026. Market Pulse UK has reconciled the figures to the Department’s 2025/26 poundages. (finance-ni.gov.uk)

Think of the regional rate as the central government slice of your bill, with a separate district rate set by councils added on top. For households, bills are based on a property’s capital value as at 1 January 2005; for businesses, they are based on a Net Annual Value (NAV). In both cases the calculation is straightforward: valuation multiplied by the sum of regional and district ‘pence‑in‑the‑pound’ rates. (nidirect.gov.uk)

What’s changing from last year is the size of that regional slice. In 2025/26, the Department of Finance set 29.89p for non‑domestic and 0.5294p for domestic. A 3% and 5% uplift respectively moves those to roughly 30.79p and 0.5559p for 2026/27-figures consistent with the written ministerial statement and the Statutory Rule now before MLAs. (finance-ni.gov.uk)

For homeowners, the Department of Finance estimates the 5% domestic uplift adds about 63p per week to the regional portion of the bill for an average property with a £123,000 capital value. As a sense‑check, the regional element alone on a £180,000 home would be around £1,000.62 at 0.5559p in the pound this year versus £952.92 last year-before any council district rate is added. (finance-ni.gov.uk)

For SMEs, the headline matters because it scales quickly with NAV. A small Belfast retailer with a £25,000 NAV would face a regional portion of about £7,697.50 at 30.79p in the pound, up from £7,472.50 last year. Final liability will be higher once the district rate is added and lower if reliefs apply; the calculation itself is NAV multiplied by the combined poundage. (nidirect.gov.uk)

District rates strike next. Early moves suggest modest increases: Mid and East Antrim agreed a 2.95% rise for 2026/27, while Newry, Mourne and Down set 2.8%. Your final bill from April will therefore depend on both this regional decision and your council’s district rate. (midandeastantrim.gov.uk)

Support remains in place. The Finance Minister’s statement confirms non‑domestic reliefs worth over a quarter of a billion pounds a year will continue, with proposals to enhance Small Business Rate Relief under consultation. Households on low incomes can access means‑tested help alongside existing allowances for lone pensioners and disabled persons. (finance-ni.gov.uk)

One moving part to watch is NI Reval2026, the planned reset of business property values. The Minister announced a pause on 29 January 2026, with next steps to be confirmed. Until there’s clarity, assume your 2026/27 bill will reflect today’s poundages applied to your current NAV, and adjust plans when any valuation changes are confirmed. (finance-ni.gov.uk)

Planning takeaways for owners and finance teams are practical. Model the regional element first using 30.79p (business) or 0.5559p (domestic), then layer on your council’s district rate once published. Build in the Department’s 63p‑per‑week guide for an average home as a cashflow marker, check eligibility for reliefs, and set April payment schedules early to smooth working capital. (finance-ni.gov.uk)