Country profile

United Kingdom

United Kingdom tax rates: corporate income tax, the standard VAT rate and the top personal income tax rate, republished from OECD sources.

Corporate income tax (statutory standard rate)

Corporate income tax - statutory standard rate (central government)

25.00%

0.00 pp

As of 2026 | %

YearRate
202625.00%
202525.00%
202425.00%
202325.00%
202219.00%
202119.00%
202019.00%
201919.00%
201819.00%
201719.00%
201620.00%
201520.00%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

VAT/GST standard rate

VAT/GST standard rate

20.00%

0.00 pp

As of 2024 | % as at 1 January

YearRate
202420.00%
202320.00%
202220.00%
202120.00%
202020.00%
201920.00%
201820.00%
201720.00%
201620.00%
201520.00%
201420.00%
201320.00%

Source: OECD Consumption Tax Trends 2024 (Annex Table 2.A.1; Figure 2.2). Licence: CC BY 4.0 - attribute OECD (Consumption Tax Trends 2024) (terms).

Top personal income tax rate

Top statutory personal income tax rate

45.00%

0.00 pp

As of 2025 | %

YearRate
202545.00%
202445.00%
202345.00%
202245.00%
202145.00%
202045.00%
201945.00%
201845.00%
201745.00%
201645.00%
201545.00%
201445.00%

Source: OECD Tax Database - top statutory personal income tax rates. Licence: OECD terms - free use with attribution.

Corporate income tax (combined central + sub-central)

Corporate income tax - combined statutory standard rate (central + sub-central)

25.00%

0.00 pp

As of 2026 | %

YearRate
202625.00%
202525.00%
202425.00%
202325.00%
202219.00%
202119.00%
202019.00%
201919.00%
201819.00%
201719.00%
201620.00%
201520.00%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

About this page

This page collects the statutory tax rates that the OECD publishes for United Kingdom. Rate structures differ between countries: some levy sub-central corporate taxes on top of a national rate, and some do not; consumption taxes are named differently across jurisdictions (VAT, GST) but are compared here on the same basis — the standard rate. Each block above prints the latest published value, a short history, and the source line for that series. Where a series shows Not tracked, the OECD does not publish it for this country, and no value is estimated in its place. Figures are republished unmodified; see the methodology and sources pages for how selection, ranking and formatting work.

How to read the numbers: every value here is a statutory rate published by the OECD, shown for the year it applies to. Corporate and personal income tax series run from 2000 where the OECD publishes them; VAT/GST values are the standard rate as at 1 January of each year from 2005. A Not tracked row is a gap in the OECD's tables, not a zero — a missing figure is never filled with an estimate, an average of other countries, or a rate taken from another year. Each series carries its own source line, and values are republished unmodified; selection, ordering and the year-over-year change are the only edits applied. The page is rebuilt whenever the OECD updates its tables. Where a rate looks surprising, the source line under the table is the quickest way to check what the figure measures and which year it reflects.