Tax rates and allowances 2025/26

The Menzies Tax Rate card outlines the business and individual tax rates for the coming tax year (2025/26).

This includes:

• Income tax rates
• Pensions
• Investments
• Capital Gains Tax

• Corporation Tax
• NI Contributions
• Car and fuel benefits
• Stamp Duty and property transaction taxes

• Inheritance Tax
• Main capital and other allowances
• Value adding tax
• Due dates for Tax Payment