{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "name": "UK Tax Rates 2025/26",
  "description": "Machine-readable dataset of UK tax rates, thresholds, allowances and reliefs for the 2025/26 tax year.",
  "taxYear": "2025-26",
  "taxYearStart": "2025-04-06",
  "taxYearEnd": "2026-04-05",
  "currency": "GBP",
  "publisher": "CalcHub.uk",
  "license": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "dateModified": "2026-05-17",
  "sources": [
    "https://www.gov.uk/income-tax-rates",
    "https://www.gov.uk/national-insurance-rates-letters",
    "https://www.gov.uk/stamp-duty-land-tax",
    "https://revenue.scot/taxes/land-buildings-transaction-tax",
    "https://www.gov.wales/land-transaction-tax-rates-and-bands"
  ],
  "incomeTax": {
    "rUK": {
      "personalAllowance": 12570,
      "personalAllowanceTaperStart": 100000,
      "personalAllowanceTaperEnd": 125140,
      "bands": [
        { "name": "basic", "from": 12570, "to": 50270, "rate": 0.20 },
        { "name": "higher", "from": 50270, "to": 125140, "rate": 0.40 },
        { "name": "additional", "from": 125140, "to": null, "rate": 0.45 }
      ]
    },
    "scotland": {
      "personalAllowance": 12570,
      "bands": [
        { "name": "starter", "from": 12570, "to": 15397, "rate": 0.19 },
        { "name": "basic", "from": 15397, "to": 27491, "rate": 0.20 },
        { "name": "intermediate", "from": 27491, "to": 43662, "rate": 0.21 },
        { "name": "higher", "from": 43662, "to": 75000, "rate": 0.42 },
        { "name": "advanced", "from": 75000, "to": 125140, "rate": 0.45 },
        { "name": "top", "from": 125140, "to": null, "rate": 0.48 }
      ]
    },
    "marriageAllowance": 1260,
    "marriageAllowanceMaxSaving": 252,
    "blindPersonAllowance": 3130
  },
  "savingsAndDividends": {
    "dividendAllowance": 500,
    "dividendRates": { "ordinary": 0.0875, "upper": 0.3375, "additional": 0.3935 },
    "savingsStartingRateBand": 5000,
    "personalSavingsAllowance": { "basicRate": 1000, "higherRate": 500, "additionalRate": 0 }
  },
  "nationalInsurance": {
    "class1Employee": {
      "primaryThreshold": 12570,
      "upperEarningsLimit": 50270,
      "mainRate": 0.08,
      "upperRate": 0.02
    },
    "class1Employer": {
      "secondaryThreshold": 5000,
      "rate": 0.15,
      "employmentAllowance": 10500,
      "changedFrom": "2025-04-06"
    },
    "class2": { "voluntary": true, "weeklyRate": 3.45 },
    "class3": { "weeklyRate": 17.45, "annualEquivalent": 907.39 },
    "class4": {
      "lowerProfitsLimit": 12570,
      "upperProfitsLimit": 50270,
      "mainRate": 0.06,
      "upperRate": 0.02
    }
  },
  "sdltEnglandNI": {
    "residentialBands": [
      { "from": 0, "to": 125000, "rate": 0.00 },
      { "from": 125000, "to": 250000, "rate": 0.02 },
      { "from": 250000, "to": 925000, "rate": 0.05 },
      { "from": 925000, "to": 1500000, "rate": 0.10 },
      { "from": 1500000, "to": null, "rate": 0.12 }
    ],
    "firstTimeBuyer": {
      "zeroBandUpTo": 300000,
      "fivePercentBand": [300000, 500000],
      "maxPropertyPrice": 500000
    },
    "additionalPropertySurcharge": 0.05,
    "additionalPropertySurchargeFromDate": "2024-10-31",
    "nonResidentSurcharge": 0.02
  },
  "lbttScotland": {
    "residentialBands": [
      { "from": 0, "to": 145000, "rate": 0.00 },
      { "from": 145000, "to": 250000, "rate": 0.02 },
      { "from": 250000, "to": 325000, "rate": 0.05 },
      { "from": 325000, "to": 750000, "rate": 0.10 },
      { "from": 750000, "to": null, "rate": 0.12 }
    ],
    "firstTimeBuyerZeroBandUpTo": 175000,
    "additionalDwellingSupplement": 0.08,
    "adsFromDate": "2024-12-05"
  },
  "lttWales": {
    "residentialBands": [
      { "from": 0, "to": 225000, "rate": 0.00 },
      { "from": 225000, "to": 400000, "rate": 0.06 },
      { "from": 400000, "to": 750000, "rate": 0.075 },
      { "from": 750000, "to": 1500000, "rate": 0.10 },
      { "from": 1500000, "to": null, "rate": 0.12 }
    ],
    "firstTimeBuyerRelief": false,
    "higherRateSurcharge": 0.04
  },
  "vat": {
    "standard": 0.20,
    "reduced": 0.05,
    "zero": 0.00,
    "registrationThreshold": 90000,
    "deregistrationThreshold": 88000
  },
  "capitalGainsTax": {
    "annualExemptAmount": 3000,
    "rates": {
      "nonResidentialBasicRate": 0.18,
      "nonResidentialHigherRate": 0.24,
      "residentialBasicRate": 0.18,
      "residentialHigherRate": 0.24,
      "trustees": 0.24
    },
    "businessAssetDisposalRelief": {
      "lifetimeLimit": 1000000,
      "rate2025_26": 0.14,
      "rate2026_27": 0.18
    },
    "investorsRelief": {
      "lifetimeLimit": 1000000,
      "rate": 0.14
    },
    "propertyReportingDeadlineDays": 60
  },
  "inheritanceTax": {
    "nilRateBand": 325000,
    "residenceNilRateBand": 175000,
    "rateStandard": 0.40,
    "rateReducedCharity": 0.36,
    "charityReducedThreshold": 0.10,
    "rnrbTaperStart": 2000000,
    "taperReliefBrackets": [
      { "yearsFromGiftToDeath": "0-3", "reliefPercent": 0 },
      { "yearsFromGiftToDeath": "3-4", "reliefPercent": 20 },
      { "yearsFromGiftToDeath": "4-5", "reliefPercent": 40 },
      { "yearsFromGiftToDeath": "5-6", "reliefPercent": 60 },
      { "yearsFromGiftToDeath": "6-7", "reliefPercent": 80 },
      { "yearsFromGiftToDeath": "7+", "reliefPercent": 100 }
    ],
    "pensionInclusionFrom": "2027-04-06"
  },
  "isa": {
    "annualAllowance": 20000,
    "lifetimeIsaAnnual": 4000,
    "lifetimeIsaBonus": 0.25,
    "lifetimeIsaPropertyCap": 450000,
    "lifetimeIsaWithdrawalPenalty": 0.25,
    "juniorIsaAllowance": 9000
  },
  "pension": {
    "annualAllowance": 60000,
    "taperedAdjustedIncomeStart": 260000,
    "minimumTaperedAllowance": 10000,
    "moneyPurchaseAnnualAllowance": 10000,
    "lumpSumAllowance": 268275,
    "lumpSumAndDeathBenefitAllowance": 1073100,
    "normalMinimumPensionAge": 55,
    "nmpaRisesTo57": "2028-04-06"
  },
  "statePension": {
    "fullNewWeekly": 230.25,
    "fullNewAnnual": 11973.00,
    "basicWeekly": 176.45,
    "basicAnnual": 9175.40,
    "currentSPA": 66,
    "qualifyingYearsForFull": 35,
    "qualifyingYearsForMinimum": 10
  },
  "nationalLivingWage": {
    "fromDate": "2025-04-01",
    "age21Plus": 12.21,
    "age18to20": 10.00,
    "age16to17": 7.55,
    "apprentice": 7.55,
    "accommodationOffsetDaily": 10.66
  },
  "statutoryPay": {
    "smpSppShppSapStandardWeekly": 187.18,
    "ssp": 118.75,
    "smpFirst6WeeksRate": 0.90,
    "smpDurationWeeks": 39,
    "sspMaxWeeks": 28,
    "lowerEarningsLimit": 125
  },
  "studentLoan": {
    "plan1": { "threshold": 26065, "rate": 0.09 },
    "plan2": { "threshold": 28470, "rate": 0.09 },
    "plan4": { "threshold": 32745, "rate": 0.09 },
    "plan5": { "threshold": 25000, "rate": 0.09 },
    "postgraduate": { "threshold": 21000, "rate": 0.06 }
  },
  "childBenefit": {
    "firstChildWeekly": 26.05,
    "additionalChildWeekly": 17.25,
    "hicbcThreshold": 60000,
    "hicbcFullClawback": 80000
  },
  "corporationTax": {
    "smallProfitsRate": 0.19,
    "smallProfitsLimit": 50000,
    "mainRate": 0.25,
    "mainRateThreshold": 250000
  },
  "councilTaxMultipliers": {
    "england": { "A": 0.667, "B": 0.778, "C": 0.889, "D": 1.000, "E": 1.222, "F": 1.444, "G": 1.667, "H": 2.000 },
    "wales": { "A": 0.667, "B": 0.778, "C": 0.889, "D": 1.000, "E": 1.222, "F": 1.444, "G": 1.667, "H": 2.000, "I": 2.333 },
    "scotland": { "A": 0.667, "B": 0.778, "C": 0.889, "D": 1.000, "E": 1.222, "F": 1.444, "G": 1.667, "H": 2.000 }
  }
}