Налоговые ставки в Великобритании 2026/2027

£ (GBP) 

Income limit for personal allowance 

£100,000 

Personal allowance 

£12,570 

Married couple's allowance maximum amount (for those born before 6 April 1935) 

£11,700 

Married couple's allowance minimum amount (for those born before 6 April 1935) 

£4,530 

Transferable Tax Allowance for married couples and civil partners 

£1,260 

Blind person's allowance 

£3,250 

Income Tax Rates / Savings rates

Rate on taxable income 

Band, £(GBP) 

Rate,% 

Starting savings rate 

 0 - £5,000 

0* 

Basic rate 

 £0 - £37,700 

20** 

Higher rate 

£37,701 - £125,140 

40*** 

Additional rate 

 over £125,140 

45**** 

* Starting savings rate is available for savings income only. The rate 0% is not available if taxable non-savings income exceeds £5,000. 

Personal Savings Allowance -  £1,000 /  £500 (for basic rate taxpayers / for higher taxpayers)

Dividend Allowance of £500 is tax free.  

** except dividends (10.75%) 

*** except dividends (35.75%) 

**** except dividends (39.35%) 

National Insurance Contributions 

Weekly earnings £(GBP) 

Not contracted out 

Class I (employment) Employee’s rate 

Up to £242 

Nil 

£242.01 to £967

8% 

Over £967

2% 

Employer’s rates   

Employment allowance, per employer, per year*       

£10,500 

Up to £96

Nil 

Above £96

15.0% 

Class 2 

Small Profits Threshold is £7,105 per year 

Class 2 rate per week is £0 (£3.65 voluntary Below Small Profits Threshold)

Class 4 

Lower annual earnings limit is £12,570 

Upper annual earnings limit is £50,270 

Class 4 rate below lower earnings limit 

0% 

Class 4 rate between lower and upper earnings limit 

6% 

Class 4 rate above upper earnings limit 

2% 

*  No employers NIC for employees aged under 21 (and apprentices up to age 25) on earnings up to £967 per week (the upper earnings limit). 

Capital Gains Tax 

Rates for gains on assets other than residential property and carried interest:

Standard rate taxpayers 

18% 

Higher& additional rate taxpayers 

24% 

Rate for trustees and personal representatives for gains on assets other than residential property and carried interest:

Standard rate taxpayers 

24% 

Higher& additional rate taxpayers 

24% 

Individual annual exemption  

£3,000 

Trusts annual exemption  

£1,500 

Business asset disposal relief: lifetime limit on qualifying gains

£1,000,000 

Investors’ relief: lifetime limit on gains for external investors

£1,000,000 

Rate on gains subject to business asset disposal relief

18% / 18% 

Rate on gains subject to investors’ relief

18% / 18% 

Rates for individuals for gains on residential property not eligible for Private Residence Relief)

18% / 24% 

Rates for individuals (for gains on carried interest) - From 6 April 2026, the tax regime for carried interest will sit wholly within the Income Tax framework. There is therefore no applicable Capital Gains Tax rate for carried interest for the tax year 2026 to 2027

Not applicable

Rates for trustees and personal representatives for gains on residential property not eligible for Private Residence Relief) - From 6 April 2026, the tax regime for carried interest will sit wholly within the Income Tax framework. There is therefore no applicable Capital Gains Tax rate for carried interest for the tax year 2026 to 2027

Not applicable

Temporary Repatriation Facility

Rate of designated foreign income and gains (FIG)

12% 

Individual Savings Accounts (ISAs)

 Max annual contributions – Total overall annual investment limit a combination of amounts between a Cash and Stocks and Shares NISA, up to the overall annual limit of £20,000. 

£20,000