United Kingdom tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its United Kingdom tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 7 November 2026. Figures last changed 3 November 2026. Profile last reviewed 2 October 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 47% | 24% | 39.35% | 45% | 45% | 24% |
| Scotland | 50% | 24% | 39.35% | 45% | 48% | 24% |
| Wales | 47% | 24% | 39.35% | 45% | 45% | 24% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in the United Kingdom?
The top rate on a salary is 47% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 45% above GBP 125,140.
How are capital gains taxed in the United Kingdom?
The top rate on a long-term capital gain is 24% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in the United Kingdom?
The top rate is 39.35% on dividends and 45% on interest under the general rule; some regions differ.
How is crypto taxed in the United Kingdom?
The United Kingdom taxes a gain on crypto assets as a capital gain, at up to 24%.
Does the United Kingdom tax foreign income?
Yes. The United Kingdom taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does the United Kingdom have a wealth tax?
No. The United Kingdom has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does the United Kingdom have an exit tax for individuals?
No. In our model the United Kingdom does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does the United Kingdom have?
Our profiles list 3 regimes: Foreign Income & Gains (FIG) Regime (up to 4 years); Temporary Repatriation Facility (TRF) - transitional (up to 3 years); Overseas Workday Relief (OWR) - reformed 2025/26 (up to 4 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in the United Kingdom?
The United Kingdom day test (Statutory Residence Test): 183 days in the tax year from 6 April; 16 to 182 days depend on your ties. The Statutory Residence Test is the whole UK test: days, the automatic tests and ties. Split-year treatment can divide the year of a move.
Residence decides whether the United Kingdom taxes you on these rates. See the United Kingdom day-count test and count your own days.
Sources
The United Kingdom profile cites 8 sources for these rules, 8 of them from a government or a statute.
- GOV.UK - Income Tax rates and Personal Allowances · official, retrieved 2026-04-29
- Income Tax Act 2007 · official, retrieved 2026-04-29
- GOV.UK - National Insurance rates and categories 2025/26 · official, retrieved 2026-04-29
- GOV.UK - Capital Gains Tax rates and Annual Exempt Amount · official, retrieved 2026-04-29
- Taxation of Chargeable Gains Act 1992 · official, retrieved 2026-04-29
- Finance (No.2) Act 2024 · official, retrieved 2026-04-29
- HMRC — CGT rates and BADR · official, retrieved 2026-11-03
- HMRC — crypto disposals share total annual gains allowance · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare United Kingdom with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put United Kingdom side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Guernsey, Gibraltar, Greece, Ireland, Isle of Man, Iceland.