股息税率 2026/27

 

税务级别收入税率
股息免税额首 £5000%
基本税率最高 £50,27010.75%
较高税率£50,271–£125,14035.75%
额外税率£125,140 以上39.35%

⚠️ 2026年4月税率上调:基本税率从 8.75% 上调至 10.75%。较高税率从 33.75% 上调至 35.75%。额外税率维持 39.35% 不变。

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