Drogi Podatniku, poniżej znajdziesz wszystkie progi podatkowe występujące w Wielkiej Brytanii. Jeżeli coś nie jest jasne, zawsze możesz zapytać księgowego.
Self-employed Rates & Threshold, czyli progi i stawki ubezpieczeń społecznych.
Tax year 2026 to 2027
Tax year 2025 to 2026
Small Profits Threshold (SPT)
£7,105 per year
£6,845 per year
Class 2 Contribution Rates
Below SPT/week
£3.65 (voluntary)
£3.50 (voluntary)
Above LPT/week
£0.00
£0.00
Special Class 2 volunteer develop. workers
£6.45
£6.25
Lower Profits Limit (LPL)
£12,570
£12,570
LPL - increasing 6 July 2022
Upper Profits Limit (UPL)
£50,270
£50,270
At Spring Statement 2022, it was announced that self-employed individuals earning between the Small Profits Threshold and the Lower Profits Limit would not pay Class 2 National Insurance contributions while continuing to build up entitlement to contributory benefits.
Class 4 Contribution Rates
Annual Profits Band
NIC rate (%)
NIC rate (%)
Below LPL
0
0
LPL to UPL
6
6
Above UPL
2
2
Capital Gains Tax, czyli podatek od zysków kapitałowych.
Tax year 2026 to 2027
Tax year 2025 to 2026
Main rates for individuals
18% / 24%
18% / 24%
Rates for individuals (for gains on residential property not eligible for Private Residence Relief, and carried interest)
18% / 24%
18% / 24%
Annual exempt amount (AEA) for individuals and personal representatives
£3,000
£3,000
Corporation Tax Rate, czyli podatek od osób prawnych.
Tax year 2026 to 2027
Tax year 2025 to 2026
Small Profits Rate
19%
19%
Main Rate
25%
25%
Small Profits Limit
£50,000
£50,000
Marginal Relief Lower Limit
£50,000
£50,000
Marginal Relief Upper Limit
£250,000
£250,000
Marginal Relief Fraction
3/200
3/200
Capital Allowances, czyli ulga na zakup środków trwałych (inwestycyjna).
Tax year 2026 to 2027
Tax year 2025 to 2026
Plant and machinery: main rate expenditure
14%
18%
Plant and machinery: special rate expenditure
6%
6%
Annual Investment Allowance (AIA)
£1,000,000
£1,000,000
Full Expensing: 100% First Year Allowances
100%
100%
VAT Registration and Deregistration Thresholds, czyli progi rejestracyjne podatku VAT.
From April 2026
From April 2025
VAT registration thresholds
£90,000
£90,000
VAT deregistration threshold
£88,000
£88,000
VAT Rates, czyli podatek obrotowy.
April 2026 to 2027
April 2025 to 2026
Standard rate
20%
20%
Reduced rate
5%
5%
Zero rate
0%
0%
Exempt
N/A
N/A
Mileage, czyli stawki ryczałtowe za podróże służbowe.
April 2026 to 2027
April 2025 to 2026
Car
55p for the first 10,000 business miles in a tax year, then 25p for each subsequent mile
45p for the first 10,000 business miles in a tax year, then 25p for each subsequent mile
