Section 8 | The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rateFrom legislation.gov.uk16 September 2026PreviousNext(A1)The dividend nil rate is 0%.F1(1)The dividend ordinary rate is 10.75%.F2(2)The dividend upper rate is 35.75%.F3(3)The dividend additional rate is 39.35%.F4F5PreviousNext