Policy paper

Income Tax: Changes to Tax rates for Property, Savings and Dividend Income

This tax information and impact note is about the changes to dividend rates for 2026 to 2027, changes to savings rates for 2027 to 2028 and the separate rates of Income Tax applicable to property income for 2027 to 2028.

From:
HM Revenue & Customs
Published
27 November 2025

Documents

Income Tax — Changes to Tax rates for Property, Savings and Dividend Income

HTML

Details

These measures will:

  • increase the dividend ordinary rate to 10.75% and the dividend upper rate to 35.75% from 6 April 2026

  • increase the savings basic rate to 22%, the savings higher rate to 42% and the savings additional rate to 47% from 6 April 2027

  • set the tax rates applicable to property income from 6 April 2027 — the property basic rate will be 22%, the property higher rate will be 42% and the property additional rate will be 47%

Updates to this page

Published 27 November 2025

Sign up for emails or print this page

Related content