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Legislation
Finance Act 2025

Crossheading Income tax charge, rates etc

  • Section 1 Income tax charge for tax year 2025-26
  • Section 2 Main rates of income tax for tax year 2025-26
  • Section 3 Default and savings rates of income tax for tax year 2025-26
  • Section 4 Freezing starting rate limit for savings for tax year 2025-26
  1. Income tax charge, rates etc
  2. Main rates of income tax for tax year 2025-26

Section 2 | Main rates of income tax for tax year 2025-26

From legislation.gov.uk

For the tax year 2025-26 the main rates of income tax are as follows—

(a)the basic rate is 20%,

(b)the higher rate is 40%, and

(c)the additional rate is 45%.

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