Tax Tables
UK Tax Tables
The key rates, bands and allowances, in plain English. Figures follow GOV.UK guidance, including the changes announced at Autumn Budget 2025.
Income and earnings
Income and earnings
Income tax
Rates and bands for England, Wales and Northern Ireland.
View figuresPersonal allowance
The tax-free amount, and how it tapers away above £100,000.
View figuresNational insurance contributions
Class 1, Class 2 and Class 4 rates and thresholds.
View figuresStudent loan repayment thresholds
Repayment thresholds and rates for plans 1, 2, 4, 5 and postgraduate.
View figuresHigh income child benefit charge
When the charge starts (£60,000) and when Child Benefit is fully clawed back (£80,000).
View figuresProperty, capital and pensions
Property, capital and pensions
Capital gains tax
Rates, the £3,000 annual exempt amount, and Business Asset Disposal Relief.
View figuresInheritance tax
Nil-rate bands, the 40% rate, gifts, and the new £1m business and farm relief cap.
View figuresStamp duty land tax
SDLT bands in England and Northern Ireland, plus surcharges and first-time buyer relief.
View figuresPensions
Annual allowance, taper, MPAA, carry forward and tax-free cash.
View figuresBusiness and VAT
Business and VAT
Corporation tax
19% small profits rate, 25% main rate and marginal relief for FY 2026.
View figuresCapital allowances
Annual Investment Allowance, full expensing, writing-down allowances and the new 40% first-year allowance.
View figuresValue added tax
VAT rates, and the £90,000 registration threshold.
View figuresThese tables are for guidance only and do not constitute tax advice. Figures reflect HMRC guidance; always check the current rules on GOV.UK before making decisions.