# Income Tax Act 2007, Section 9: The trust rate , property trust rate, savings trust rate and dividend trust rate

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

(1) The trust rate is 45%.
(1A) The property trust rate is 47%.
(1B) The savings trust rate is 47%.
(2) The dividend trust rate is 39.35%.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/9 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.