# Income Tax Act 2007, Section 8: The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate

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

(A1) The dividend nil rate is 0%.
(1) The dividend ordinary rate is 10.75%.
(2) The dividend upper rate is 35.75%.
(3) The dividend additional rate is 39.35%.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/8 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.