# Finance Act 2026, Section 4: Increase in dividend ordinary and upper rates

Extent: E+W+S+N.I.

(1) In section 8 of ITA 2007 (which provides, among other things, for the dividend ordinary rate and dividend upper rate)—
(a) in subsection (1) (the dividend ordinary rate), for “8.75%” substitute “10.75%”, and
(b) in subsection (2) (the dividend upper rate), for “33.75%” substitute “35.75%”.
(2) The amendments made by this section have effect for the tax year 2026-27 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.