Every rate we use, and where it came from
This is the single source of truth behind every calculator on the site. Each figure below is held in one versioned data file, checked against the official source listed, and dated. If a number here is wrong, every calculator is wrong — which is why it gets this much attention.
Sources
All figures verified on 7 August 2026, after the Autumn Budget of 26 November 2025.
Income tax
| Personal allowance | £12,570 |
| Taper threshold | £100,000, £1 lost per £2 |
| Allowance fully withdrawn at | £125,140 |
| Dividend allowance | £500 |
| Dividend ordinary rate | 10.75% |
| Dividend upper rate | 35.75% |
| Dividend additional rate | 39.35% |
| Basic rate | £0 – £37,700 at 20% |
| Higher rate | £37,700 – £125,140 at 40% |
| Additional rate | £125,140 + at 45% |
| Starter rate | £0 – £3,967 at 19% |
| Scottish basic rate | £3,967 – £16,956 at 20% |
| Intermediate rate | £16,956 – £31,092 at 21% |
| Higher rate | £31,092 – £62,430 at 42% |
| Advanced rate | £62,430 – £125,140 at 45% |
| Top rate | £125,140 + at 48% |
National Insurance
| Lower Earnings Limit | £6,708 |
| Primary Threshold | £12,570 |
| Upper Earnings Limit | £50,270 |
| Employee main / upper rate | 8% / 2% |
| Secondary Threshold | £5,000 |
| Employer rate | 15% |
| Employment Allowance | £10,500 |
| Class 1A on benefits | 15% |
| Class 4 main / upper rate | 6% / 2% |
| Small profits threshold | £7,105 |
Student loans
| Plan 1 | £26,900 at 9% |
| Plan 2 | £29,385 at 9% |
| Plan 4 | £33,795 at 9% |
| Plan 5 | £25,000 at 9% |
| Postgraduate Loan | £21,000 at 6% |
Property taxes
| £0 – £125,000 | 0% |
| £125,000 – £250,000 | 2% |
| £250,000 – £925,000 | 5% |
| £925,000 – £1,500,000 | 10% |
| £1,500,000 + | 12% |
| Additional property | +5% on every band |
| First-time buyer relief | Nil rate to £300,000, lost above £500,000 |
| £0 – £145,000 | 0% |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| £750,000 + | 12% |
| Additional property | 8% flat on the whole price |
| First-time buyer relief | Nil rate to £175,000, no price limit |
| £0 – £225,000 | 0% |
| £225,000 – £400,000 | 6% |
| £400,000 – £750,000 | 7.5% |
| £750,000 – £1,500,000 | 10% |
| £1,500,000 + | 12% |
| Additional property | Separate band table |
| First-time buyer relief | None |
Business and other taxes
| Corporation tax, small profits | 19% to £50,000 |
| Corporation tax, main rate | 25% above £250,000 |
| Marginal relief fraction | 3/200 (26.5% effective marginal) |
| CGT annual exempt amount | £3,000 |
| CGT residential rates | 18% / 24% |
| VAT registration threshold | £90,000 |
| Flat rate scheme join / leave | £150,000 / £230,000 |
| Limited cost trader rate | 16.5% |
| Pension annual allowance | £60,000 |
| Redundancy weekly cap (GB / NI) | £751 / £783 |
| Termination payment exemption | £30,000 |
| Electric company car BIK | 4% |
| Car fuel benefit multiplier | £29,200 |
| Approved mileage, first 10,000 | 55p per mile |
| Child Benefit, eldest | £27.05 a week |
| HICBC threshold | £60,000 to £80,000 |