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Income Tax Rates
Tax Tables
Income Tax Rates
|
Income tax allowances |
2025/26 |
2024/25 |
2023/24 |
|
|
Personal allowance |
||||
| Basic allowance | £12,570 | £12,570 | £12,570 | |
| Income limit for personal allowance | £100,000 | £100,000 | £100,000 | |
| Dividend allowance | £500 | £500 | £1,000 | |
|
Marriage/civil partnership allowances |
2024/25 |
2024/25 |
2023/24 |
|
| Marriage allowance transferable tax limit (born after 6 April 1935) | £1,260 | £1,260 | £1,260 | |
| Married couples allowance maximum (born before 6 April 1935) | £11,270 | £11,080 | £10,375 | |
| Married couples allowance minimum (born before 6 April 1935) | £4,360 | £4,280 | £4,010 | |
| Income limit for married couples allowance (born before 6 April 1935) | £37,700 | £37,000 | £34,600 | |
|
Savings allowances |
2024/25 |
2024/25 |
2023/24 |
|
| Basic rate | £1,000 | £1,000 | £1,000 | |
| Higher rate | £500 | £500 | £500 | |
| Additional rate | £0 | £0 | £0 | |
|
Other allowances |
2024/25 |
2024/25 |
2023/24 |
|
| Blind person's allowance | £3,130 | £3,070 | £2,870 | |
| Rent-a-room tax free home income (restricted to £3,750 if letting jointly) | £7,500 | £7,500 | £7,500 | |
| Pre-owned assets de-minimis | £5,000 | £5,000 | £5,000 | |
|
Income tax - taxable bands |
2025/26 |
2024/25 |
2023/24 |
|
| Starting rate for savings | 0% | £0 - £5,000 | £0 - £5,000 | £0 - £5,000 |
| Basic rate | 20% | £0 - £37,700 | £0 - £37,700 | £0 - £37,700 |
| Higher rate | 40% | £37,701 - £125,140 | £37,701 - £125,140 | £37,701 - £150,000 |
| Additional rate | 45% | £125,401+ | £125,401+ | £125,401+ |
|
Dividend rates |
2025/26 |
2024/25 |
2023/24 |
|
| Basic rate | 8.75% | 8.75% | 8.75% | |
| Higher rate | 33.75% | 33.75% | 33.75% | |
| Additional rate | 39.35% | 39.35% | 39.35% | |
|
Discretionary and relevant property trusts |
2025/26 |
2024/25 |
2023/24 |
|
| Starting rate band | N/A | N/A | £1,000 | |
| Starting dividend rate | 8.75% | 8.75% | 8.75% | |
| Dividends above the starting rate | 39.95% | 39.35% | 39.35% | |
| Other income above the starting rate | 45.00% | 45.00% | 45.00% | |
|
Interest in possession trusts |
2025/26 |
2024/25 |
2023/24 |
|
| UK dividends | 8.75% | 8.75% | 8.75% | |
| Savings, rent and trading | 20.00% | 20.00% | 20.00% | |
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