SolvedTSEM3041 | Trust income and gains: the charge on trustees - trust tax rates
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Income tax
| Tax rates for trusts: 2026-27 | - |
|---|---|
| Trust rate | 45% |
| Dividend trust rate | 39.35% |
| Dividend ordinary rate | 10.75% |
| Basic rate | 20% |
| Tax rates for trusts: 2022-23 to 2025-26 | - |
|---|---|
| Trust rate | 45% |
| Dividend trust rate | 39.35% |
| Dividend ordinary rate | 8.75% |
| Basic rate | 20% |
| Tax rates for trusts: 2016-17 to 2021-22 | - |
|---|---|
| Trust rate | 45% |
| Dividend trust rate | 38.1% |
| Dividend ordinary rate | 7.5% |
| Basic rate | 20% |
| Tax rates for trusts: 2013-14 to 2015-16 | - |
|---|---|
| Trust rate | 45% |
| Dividend trust rate | 37.5% |
| Dividend ordinary rate | 10% |
| Basic rate | 20% |
| Tax rates for trusts: 2010-11 to 2012-13 | - |
|---|---|
| Trust rate | 50% |
| Dividend trust rate | 42.5% |
| Dividend ordinary rate | 10% |
| Basic rate | 20% |
| Tax rates for trusts: 2008-9 to 2009-10 | - |
|---|---|
| Trust rate | 40% |
| Dividend trust rate | 32.5% |
| Dividend ordinary rate | 10% |
| Basic rate | 20% |
| Tax rates for trusts: 2007-2008 | - |
|---|---|
| Trust rate | 40% |
| Dividend trust rate | 32.5% |
| Savings rate | 20% |
| Dividend ordinary rate | 10% |
| Basic rate | 22% |
| Tax rates for trusts: 2004-5 to 2006-7 | - |
|---|---|
| Rate applicable to trusts | 40% |
| Dividend trust rate | 32.5% |
| Lower rate | 20% |
| Dividend ordinary rate | 10% |
| Basic rate | 22% |
| Tax rates for trusts: 2000-01 to 2003-4 | - |
|---|---|
| Rate applicable to trusts | 34% |
| Dividend trust rate | 25% |
| Rate for other savings | 20% |
| Dividend ordinary rate | 10% |
| Basic rate | 22% |
| Tax rates for trusts: 1999-2000 | - |
|---|---|
| Rate applicable to trusts | 34% |
| Dividend trust rate | 25% |
| Lower rate | 20% |
| Dividend ordinary rate | 10% |
| Basic rate | 23% |
| Tax rates for trusts:1997-98 to 1998-99 | - |
|---|---|
| Rate applicable to trusts | 34% |
| Savings rate | 20% |
| Basic rate | 23% |