Tax rates & allowances

Personal tax rates and allowances are generally set for income tax years running to 5 April. Corporate rates and allowances are set for financial years running to 31 March.

Capital allowances

Plant and machinery allowances and the allowances available for other assets.

Capital gains tax

Standard and higher rates of capital gains tax (CGT) together with the annual exemption. The special rate of CGT and the limit applying for entrepreneurs’ relief purposes.

Child benefit

Weekly amounts of child / working tax credits and child benefit.

Corporation tax

Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.

Income tax

Estimate your personal income tax liability using the current rates. View the current rates here.

Individual Savings Account (ISA)

The annual ISA investment limits.

National insurance

Earnings thresholds and contribution percentages for Class 1 (employed), Class 2 and 4 (self-employed) and Class 3 (voluntary) national insurance contributions.

Pensions

Details of the amounts of tax relievable pension contributions for individuals and employers.

Stamp duty & land taxes

The current percentages of stamp duty and the various UK property/land transaction taxes.

Value added tax

The current VAT percentages and the annual registration and deregistration thresholds.

Vehicles

Calculate the taxable benefit using the relevant tables for employer provided cars, vans and related fuel.

05 Feb 2026

Pubs get 15% business rates relief

Pubs and live music venues in England will be given a 15% discount on their business rates bills from April and will not see increases for two years, the government announced.

05 Feb 2026

Tax timebomb poses existential threat to high streets, government warned

Small businesses such as cafes, shops and hairdressers are facing three years of business rates misery with an average 52% hike in bills, analysis from the Federation of Small Businesses (FSB) has revealed.