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Progi Podatkowe w UK

Drogi Podatniku, poniżej znajdziesz wszystkie progi podatkowe występujące w Wielkiej Brytanii. Jeżeli coś nie jest jasne, zawsze możesz zapytać księgowego.
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Income Tax,
czyli podatek od osób fizycznych.

Tax year 2023 to 2024
Tax year 2022 to 2023
Basic rate 20%
£12,571 - £37,700
£12,571 - £37,700
Higher rate 40%
£37,701 - £125,140
£37,701 - £150,000
Additional rate 45%
Over £125,140
Over £150,000
Personal allowance
£12,570
£12,570
Income limit for personal allowance
£100,000
£100,000

Dividends,
czyli podatek od dywidend.

Tax year 2023 to 2024
Tax year 2022 to 2023
Dividend at the basic rate
8.75%
8.75%
Dividend at the higher rate
33.75%
33.75%
Dividend at the additional rate
39.35%
39.35%
Dividend allowance
£1,000
£2,000

Marriage Allowance,
czyli ulga dla par.

Tax year 2023 to 2024
Tax year 2022 to 2023
Marriage limit amount
£1,260
£1,260

Self-employed Rates & Threshold,
czyli progi i stawki ubezpieczeń społecznych.

Tax year 2023 to 2024
Tax year 2022 to 2023
Small Profits Threshold (SPT)
£6,725 per year
£6,725 per year
Class 2 Contribution Rates
Below SPT/week
£3.45 (voluntary)
£3.15 (voluntary)
Above SPT/week
£3.45
£3.15
Special Class 2 volunteer develop. workers
£6.15
£6.15
Lower Profits Limit (LPL)
£12,570
£9,880
LPL - increasing 6 July 2022
£12,570
Upper Profits Limit (UPL)
£50,270
£50,270
This means the LPL will be £11,908 for the 2022-23 tax year which is equivalent to 13 weeks of the threshold at £9,880 and 39 weeks at £12,570.
Class 4 Contribution Rates
Annual Profits Band
NIC rate (%)
NIC rate (%)
Below LPL
0
0
LPL to UPL
9
9.73
Above UPL
2
2.73

Capital Gains Tax,
czyli podatek od zysków kapitałowych.

Tax year 2023 to 2024
Tax year 2022 to 2023
Main rates for individuals
10% / 20%
10% / 20%
Rates for individuals (for gains on residential property not eligible for Private Residence Relief, and carried interest)
18% / 28%
18% / 28%
Annual exempt amount (AEA) for individuals and personal representatives
£6,000
£12,300

Corporation Tax Rate,
czyli podatek od osób prawnych.

Tax year 2023 to 2024
Tax year 2022 to 2023
Small Profits Rate
19%
-
Main Rate
25%
19%
Small Profits Limit
£50,000
-
Marginal Relief Lower Limit
£50,000
-
Marginal Relief Upper Limit
£250,000
-
Marginal Relief Fraction
3/200
-

Capital Allowances,
czyli ulga na zakup środków trwałych (inwestycyjna).

Tax year 2023 to 2024
Tax year 2022 to 2023
Plant and machinery: main rate expenditure
18%
18%
Plant and machinery: special rate expenditure
6%
6%
Annual investment allowance (AIA)
£1,000,000
£1,000,000
First year allowances (e.g. for certain energy-saving/water efficient products)
100%
100%

VAT Registration and Deregistration Thresholds,
czyli progi rejestracyjne podatku VAT.

From April 2023
From April 2022
VAT registration thresholds
£85,000
£85,000
VAT deregistration threshold
£83,000
£83,000

VAT Rates,
czyli podatek obrotowy.

April 2023 to 2024
April 2022 to 2023
Standard rate
20%
20%
Reduced rate
5%
5%
Zero rate
0%
0%
Exempt
N/A
N/A
Temporary reduced rate for the installation of certain types of energy saving materials (ESMs)
0%
0%
ESM - The zero-rate will be available for a period of 5 years and will then revert to the 5% reduced rate of VAT.

Mileage,
czyli stawki ryczałtowe za podróże służbowe.

April 2023 to 2024
April 2022 to 2023
Car
For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent mile
For NICs purposes: 45p for all business miles
For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent mile
For NICs purposes: 45p for all business miles
Motorcycle
24p for both tax and NICs purposes and for all business miles
24p for both tax and NICs purposes and for all business miles
Cycle
20p for both tax and NICs purposes and for all business miles
20p for both tax and NICs purposes and for all business miles

National Minimum Wages,
czyli płaca minimalna.

April 2023 to 2024
April 2022 to 2023
Age
Hourly Wage
Hourly Wage
23 and over national living wage rate
£10.42
£9.50
21 to 22
£10.18
£9.18
18 to 20
£7.49
£6.83
Under 18
£5.28
£4.81
Apprentices
£5.28
£4.81
Sources:
 https://www.gov.uk/government/publications/autumn-statement-2022-documents
 https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2023-to-2024#tax-thresholds-rates-and-codes
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Zapraszam,
Joanna Maria Sroka MSc BA
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