2025/26 reference
Every UK tax rate that matters in 2025/26.
Income tax, National Insurance, capital gains, inheritance, corporation, dividends, VAT, stamp duty and more — checked against HMRC’s published bands.
This page brings together every key UK tax rate for the 2025/26 tax year (6 April 2025 to 5 April 2026). Bookmark it as your reference throughout the year.
Income tax (England, Wales & N. Ireland)
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Scottish income tax
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £14,876 | 19% |
| Basic | £14,877 – £26,561 | 20% |
| Intermediate | £26,562 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | Over £125,140 | 48% |
National Insurance
| Class | Threshold / earnings | Rate |
|---|---|---|
| Class 1 (Employee) | £12,570 – £50,270 | 8% |
| Class 1 (Employee) | Above £50,270 | 2% |
| Class 1 (Employer) | Above £5,000 | 15% |
| Class 2 (Self-employed) | Profits above £12,570 | £3.45/wk |
| Class 4 (Self-employed) | £12,570 – £50,270 | 6% |
| Class 4 (Self-employed) | Above £50,270 | 2% |
Capital Gains Tax
| Asset type | Basic rate | Higher rate |
|---|---|---|
| Residential Property | 18% | 24% |
| Other Assets | 18% | 24% |
| Business Asset Disposal Relief | 14% | Lifetime limit £1m |
| Annual Exempt Amount | £3,000 |
Inheritance Tax
| Nil-rate band | £325,000 |
| Residence nil-rate band | £175,000 |
| Combined (individual) | £500,000 |
| Combined (married couple) | £1,000,000 |
| Rate above threshold | 40% |
| Reduced rate (10%+ to charity) | 36% |
Corporation Tax
| Profits | Rate |
|---|---|
| Small Profits (up to £50,000) | 19% |
| Marginal Relief (£50,001 – £250,000) | 19% – 25% |
| Main Rate (over £250,000) | 25% |
Dividend Tax
| Dividend Allowance | £500 |
| Basic Rate | 8.75% |
| Higher Rate | 33.75% |
| Additional Rate | 39.35% |
VAT
| Standard Rate | 20% |
| Reduced Rate | 5% |
| Zero Rate | 0% |
| Registration Threshold | £90,000 |
Stamp Duty Land Tax (England & N. Ireland)
| Property value | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Student Loan Repayment Thresholds
| Plan | Annual threshold | Rate |
|---|---|---|
| Plan 1 | £24,990 | 9% |
| Plan 2 | £27,295 | 9% |
| Plan 4 (Scotland) | £31,395 | 9% |
| Plan 5 (from 2023) | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
State Pension 2025/26
| New State Pension (full) | £230.25/week (£11,973/year) |
| Basic State Pension (full) | £176.45/week (£9,175/year) |
| State Pension Age | 66 |
Run the numbers
Income Tax
Tax based on your salary
National Insurance
NI contributions for the year
Capital Gains Tax
CGT on property, shares, assets
Inheritance Tax
IHT liability on an estate
Corporation Tax
For a UK limited company
Dividend Tax
Tax on dividend income
Stamp Duty
On a property purchase
Salary After Tax
Complete take-home breakdown
Frequently asked
The 2025/26 tax year runs from 6 April 2025 to 5 April 2026. Self-assessment returns for 2025/26 are due by 31 January 2027.
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