UK Tax Tables 2025/26
Comprehensive tax rates and allowances for individuals and<br/> businesses in the United Kingdom
Current Tax Year: 2025/26 (6 April 2025 to 5 April 2026)
Stay up to date with the latest UK tax rates and thresholds for the current tax year. These tables include income tax, corporation tax, National Insurance, VAT, capital gains tax, and dividend tax rates.
Last Updated: November 2024 | Note: Rates are subject to change following government
budgets and announcements
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Income Tax Rates 2025/26
Official government resources and tax authority information
| Band | Taxable Income | Tax Rate | Tax on The Band |
| Personal Allowance | Up to £12,570 | 0% | £0 |
| Personal Allowance | Up to £12,570 | 20% | Up to £7,540 |
| Personal Allowance | Up to £12,570 | 40% | £7,540 - £37,388 |
| Personal Allowance | Up to £12,570 | 45% | Over £37,388 |
* Personal Allowance reduces by £1 for every £2 earned over £100,000
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Corporation Tax Rates 2025/26
Official government resources and tax authority information
| Band | Taxable Income | Tax Rate |
| Small Profits Rate | Up to £50,000 | 19% |
| Personal Allowance | £50,001 to £250,000 | 19% - 25% |
| Personal Allowance | Over £250,000 | 25% |
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National Insurance Contributions 2025/26
Official government resources and tax authority information
| Category | Earnings/Profits | Rate |
| Class 1 (Employee) | £12,570 - £50,270 | 12% |
| Class 1 (Employee) | Over £50,270 | 2% |
| Class 1 (Employer) | Over £9,100 | 13.8% |
| Class 2 (Self-employed) | Profits over £12,570 | £3.45 per week |
| Class 4 (Self-employed) | £12,570 - £50,270 | 9% |
| Class 4 (Self-employed) | Over £50,270 | 2% |
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VAT Rates
Official government resources and tax authority information
| Type | Rate | Description |
| Standard Rate | 20% | Most goods and services |
| Reduced Rate | 5% | Some goods and services, e.g. children's car seats and home energy |
| Zero Rate | 0% | Zero-rated goods and services, e.g. most food and children's clothes |
VAT registration threshold: £90,000
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Dividend Tax Rates 2025/26
Official government resources and tax authority information
| Type | Rate | Description |
| Standard Rate | 20% | Most goods and services |
| Reduced Rate | 5% | Some goods and services, e.g. children's car seats and home energy |
| Zero Rate | 0% | Zero-rated goods and services, e.g. most food and children's clothes |