Tax rates & allowances.
Up-to-date UK rates for the current and prior tax year, side by side.
Income tax
Rates, bands and personal allowances for England, Wales, Scotland and Northern Ireland.
ViewNational insurance
Class 1, 1A, 2, 3 and 4 thresholds and rates for employees, employers and self-employed.
ViewCapital gains tax
Annual exempt amount, residential property rates and Business Asset Disposal Relief.
ViewCorporation tax
Main rate, small profits rate and marginal relief.
ViewValue added tax
Standard, reduced and zero rates plus registration thresholds.
ViewInheritance tax
Nil-rate band, residence nil-rate band and main rate.
ViewStamp duty & land taxes
SDLT, LBTT and LTT bands for residential, additional and first-time buyer purchases.
ViewCapital allowances
Annual investment allowance, full expensing and writing-down rates.
ViewPensions
Annual allowance, lump sum allowance and tapering thresholds.
ViewISA limits
Annual subscription limits for adult, junior and lifetime ISAs.
ViewMinimum wage
National Living Wage and age-banded minimum wage rates.
ViewStatutory pay
SSP, SMP/SPP/ShPP/SAP weekly amounts.
ViewChild benefit & tax credits
Weekly rates and the high income child benefit charge.
ViewTax reliefs for individuals
EIS, SEIS, VCT and SITR reliefs and limits.
ViewVehicles
Benefit-in-kind percentages by CO₂ emissions and fuel-only mileage rates.
ViewDividend tax
Dividend allowance and rates.
ViewOfficial sources
Verified against GOV.UK
Our tables follow HMRC. These are the authoritative GOV.UK pages and when each was last updated there.
- Income Tax rates & allowances Updated 7 November 2024
- National Insurance rates Updated 8 November 2024
- Capital Gains Tax Updated 30 October 2024
- Inheritance Tax rates Updated 5 April 2026
- Corporation Tax rates Updated 31 March 2016
- VAT rates Updated 12 December 2014
- Stamp Duty Land Tax rates Updated 1 April 2025
- National Minimum Wage rates Updated 30 October 2024