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You can file online and pay the filing charge by credit card or PayPal.
UK tax rates tracker
All listed rates, thresholds, limits and charges are updated every time a change is made so you'll always know where you and your business stand with HMRC.
Companies House confirmation statements: filing costs for 2025/26
- Online
- £34
- By post
- £62
Payment made by cheque with your eight-digit Company Registration Number written on the back.
£62
UK Corporation Tax rates for 2025/26
- Small profits rate
- 19%
Profits under £50,000
- Main rate (eligible for Marginal Relief)
- 25%
Profits between £50,000 and £250,000
- Main rate (not eligible for Marginal Relief)
- 25%
Profits over £250,000
19%
25%
25%
UK dividend tax rates and thresholds for 2025/26
- Basic rate
- 8.75%
On earnings from £12,571 to £50,270.
- Higher rate
- 33.75%
On earnings from £50,271 to £125,140.
- Additional rate
- 39.35%
On earnings over £125,140.
8.75%
33.75%
39.35%
UK Income Tax rates and brackets for 2025/26
- Basic rate
- 20%
On earnings from £12,571 to £50,270.
- Higher rate
- 40%
On earnings from £50,271 to £125,140.
- Additional rate
- 45%
On earnings over £125,140.
20%
40%
45%
UK mileage rates for 2025/26
- Cars and goods vehicles
- 45p/mile
For the first 10,000 miles travelled in the tax year. 25p for every additional mile.
- Motorcycles
- 24p/mile
For any distance travelled in the tax year.
- Bicycles
- 20p/mile
For any distance travelled in the tax year.
45p/mile
24p/mile
20p/mile
Class 1 employee National Insurance rates for 2025/26
- Between the Primary Threshold and the Upper Earnings Limit
- 8%
On earnings from £1,048 to £4,189/month.
- Above the Upper Earnings Limit
- 2%
On earnings over £4,189/month.
8%
2%
Class 1 employers' National Insurance rates for 2025/26
- Class 1
- 15%
Rate above the Secondary Threshold (£417/month).
- Class 1A and 1B rate
- 15%
Rate paid on taxable expenses and benefits.
15%
15%
Class 2 National Insurance rates for 2025/26
- Class 2
- £3.45/week
Paying Class 2 National Insurance is not compulsory. However, if your annual taxable profit is under £6,725/year, you may wish to make voluntary payments in order to qualify for certain benefits including the State Pension.
£3.45/week
Class 4 National Insurance rates for 2025/26
- On profits from £12,570 to £50,270/year.
- 6%
- On profits over £50,270/year.
- 2%
6%
2%
The UK Personal Allowance for 2025/26
- Personal Allowance
- £12,570
For every £2 earned over £100,000, the Personal Allowance goes down by £1.
£12,570
Scottish Income Tax rates and brackets for 2025/26
- Starter rate
- 19%
On earnings from £12,571 to £15,397.
- Basic rate
- 20%
On earnings from £15,398 to £27,491.
- Intermediate rate
- 21%
On earnings from £27,492 to £43,622.
- Higher rate
- 42%
On earnings from £43,663 to £75,000.
- Advanced rate
- 45%
On earnings from £75,001 to £125,140.
- Top rate
- 48%
On earnings above £125,140.
19%
20%
21%
42%
45%
48%
UK VAT rates and thresholds for 2025/26
- Standard rate
- 20%
This rate of VAT applies to most goods and services.
- Reduced rate
- 5%
This rate of VAT applies to certain goods and services, including children’s car seats and home energy.
- Zero rate
- 0%
This rate of VAT applies to certain goods and services, including children’s clothes and most food items.
20%
5%
0%