TSEM3041 - Trust income and gains: the charge on trustees - trust tax rates
Income tax
| Tax rates for trusts: 2022-23听to 2024-25 | - |
|---|---|
Trust rate听听听听听听听听听听听听听听听听听听听听听 |
45% |
Dividend trust rate听 |
39.35% |
Dividend ordinary rate |
8.75% |
Basic rate |
20% |
| Tax rates for trusts: 2016-17 to 2021-22 |
- |
|---|---|
Trust rate听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 |
45% |
Dividend trust rate |
38.1% |
Dividend ordinary rate |
7.5% |
Basic rate |
20% |
听
| Tax rates for trusts: 2013-14 to 2015-16听听听听听听听听听 | - |
|---|---|
Trust rate |
45% |
Dividend trust rate |
37.5% |
Dividend ordinary rate |
10% |
Basic rate |
20% |
听
| Tax rates for trusts: 2010-11 to 2012-13听听听听听听听听听听听听听听听听 | - |
|---|---|
Trust rate |
50% |
Dividend trust rate |
42.5% |
Dividend ordinary rate |
10% |
Basic rate |
20% |
听
| Tax rates for trusts: 2008-9 to 2009-10听听听听听听听听听听听听 |
- |
|---|---|
Trust rate |
40% |
Dividend trust rate |
32.5% |
Dividend ordinary rate |
10% |
Basic rate |
20% |
听
| Tax rates for trusts: 2007-2008听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 | - |
|---|---|
Trust rate |
40% |
Dividend trust rate |
32.5% |
Savings rate |
20% |
Dividend ordinary rate |
10% |
Basic rate |
22% |
听
| Tax rates for trusts: 2004-5 to 2006-7听听听听听听听听听听听听听听听 |
- |
|---|---|
Rate applicable to trusts |
40% |
Dividend trust rate |
32.5% |
Lower rate |
20% |
Dividend ordinary rate |
10% |
Basic rate |
22% |
听
| Tax rates for trusts: 2000-01 to 2003-4 | - |
|---|---|
Rate applicable to trusts |
34% |
Dividend trust rate |
25% |
Rate for other savings |
20% |
Dividend ordinary rate |
10% |
Basic rate |
22% |
听
| Tax rates for trusts: 1999-2000听听听听听听听听听听听听 | - |
|---|---|
Rate applicable to trusts |
34% |
Dividend trust rate |
25% |
Lower rate |
20% |
Dividend ordinary rate |
10% |
Basic rate |
23% |
听
| Tax rates for trusts:1997-98 to 1998-99 | - |
|---|---|
Rate applicable to trusts |
34% |
Savings rate |
20% |
Basic rate |
23% |