Deutschland
Sverige
Nederland
Tax rates and allowance for 2020/21 are detailed below:
| INCOME TAX RATES (INDIVIDUALS UK) | 2020/21 | 2019/20 | ||
| Starting rate | £1 – £5,000 | 20% | £1 – £5,000 | 20% |
| Basic rate | £5,001 – £37,500 | 20% | £5,001 – £37,500 | 20% |
| Higher rate | £37,501 – £150,000 | 40% | £37,501 – £150,000 | 40% |
| Additional rate | Over £150,000 | 45% | Over £150,000 | 45% |
| INCOME TAX RATES (DIVIDENDS) | 2020/21 | 2019/20 | ||
| Basic rate | £12,501 – £50,000 | 7.5% | £12,501 – £50,000 | 7.5% |
| Higher Rate | £50,001- £150,000 | 32.5% | £50,001- £150,000 | 32.5% |
| Additional Rate | 150,000 | 38.1% | 150,000 | 38.1% |
| INCOME TAX ALLOWANCES | 2020/21 | 2019/20 | ||
| Basic personal allowance | £12,500 | £12,500 | ||
| Married/civil partners transferable allowance | £1,250 | £1,250 | ||
| Blind persons allowance | £2,500 | £2,450 | ||
| Rent a room relief limit | £7,500 | £7,500 | ||
| Savings allowance | £1,000 | £1,000 | ||
| Trading income allowance | £1,000 | £1,000 | ||
| Property income allowance | £1,000 | £1,000 | ||
| PENSION CONTRIBUTIONS | 2020/21 | 2019/20 | ||
| Annual allowance | £40,000 | £40,000 | ||
| Lifetime allowance | £1,073,100 | £1,055,000 | ||
| CAPITAL GAINS TAX | 2020/21 | 2019/20 | ||
| Annual exemption | ||||
| Individuals | £12,300 | £12,000 | ||
| Trusts | £6,150 | £6,000 | ||
| Entrepreneurs’ relief lifetime allowance | £1m | £10m | ||
| Individuals and trusts | ||||
| Basic and starting rate taxpayers | 10% | 10% | ||
| Higher and additional rate taxpayers | 20% | 20% | ||
| Trusts and personal representatives | 20% | 20% | ||
| Rate where entrepreneurs’/investors’ relief applies | 10% | 10% | ||
| INDIVIDUAL SAVINGS ACCOUNTS | 2020/21 | 2019/20 | ||
| Maximum annual investment | ||||
| Cash and shares combined limit | £20,000 | £20,000 | ||
| Lifetime ISA | £4,000 | £4,000 | ||
| Junior ISA | £9,000 | £4,368 | ||
