https://www.vatdigital.com/UK Tax Rates 2025

Corporation Tax Rates

Rate 2024/25

Main Rate 25%

Small Profit Rate 19%

Marginal Rate 26.50%

Capital Gains Tax Rates

Asset 2024/25

Residential Property 25%

Other Assets 19%

Investment Trust 28% (Carried Interest)

* Tax Free Allowance £3,000, £1,500 Unit Trusts

Inheritance Tax Rates

Band Taxable Income Tax Rate

Tax Free Threshold £325,000 0%

Taxed Above £325,000 40%

VAT Rates

Rate 2024/25

Standard Rate 20%

Reduced Rate 5%

Zero Rate 0%

Income Tax Rates

Band Taxable Income Tax Rate

Personal Allowance upto £12,570 0%

Basic Rate £12,570 - £50,270 20%

Higher Rate £50,271 - £125,140 40%

Additional Rate £125,140 and above 45%

Personal Savings Allowance

Income Tax Band Personal Savings Allowance

Basic Rate £1,000

Higher Rate £500

Additional Rate £0

Tax on Dividends

Income Tax Band Tax Rate Over the Allowance

Basic Rate 8.75%

Higher Rate 33.75%

Additional Rate 39.35%

* Dividend Allowance TY 2024 /2025 = £500

Stamp Duty Land Tax (SDLT)

Property Value SDLT Rate

0 to £125,000 0%

£125,001 to £250,000 2%

£250,001 to £925,000 5%

£925,001 to £1,500,000 10%

£1,500,001 and above 12%

United Kingdom TAX Rates