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