Tax Planning

What Investors, Landlords & Savers Need to Know: Tax Rate Changes from 6 April 2026

Dividend, savings, and property incomes face new rates under Finance Act 2026 – here’s how the changes affect you and what you can do to minimise liability.

By NomadicTax Research Team • 5-8 min read • May 22, 2026

## Overview of the Changes Starting 6 April 2026: - Dividend rates rose: **ordinary rate** is now **10.75%** (was 8.75%), and **upper rate** is **35.75%** (was 33.75%) for dividend income. ([gov.uk](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income?utm_source=openai)) - Property income rates increase from the 2027-28 tax year: basic will go to **22%**, higher rate to **42%**, additional to **47%**. Savings income similarly shifts. ([gov.uk](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income?utm_source=openai)) ## Who Is Affected Most - **Shareholders and investors** who receive dividends from UK companies. - **Landlords and property owners**: those earning rental income or investing in real estate funds. - **People with income from savings or investments**: bank interest, bond yields etc. Also, estates of deceased persons follow same new property-and-savings rates. ([gov.uk](https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-and-dividend-income/change-to-tax-rates-for-property-savings-and-dividend-income-technical-note?utm_source=openai)) ## Examples to Illustrate **Example 1: Dividend Income** You receive £5,000 dividends. Previously taxed at 8.75% → you paid ~£437.50. Now at 10.75% → you’ll pay £537.50. That’s an extra £100 in tax. **Example 2: Rental Profit for a Higher-Rate Taxpayer** From April 2027-28: you have £20,000 rental profit. Under current rates you’re taxed at 40%. From next tax year it will be **42%** on basic-rate portion or higher rates. Depending on banding, this could cost hundreds more. ## What You Can Do to Plan Ahead - Consider **timing income and dividend payments**: capturing dividends before or after rate changes depending on your marginal rate. - Use **reliefs and allowances** efficiently: for example, allocate investments across spouses to benefit from lower thresholds or allowances. - Review holding structure: e.g., use of trusts, if applicable, to manage distributions. - For property owners: check whether certain costs and financing arrangements (like interest relief) are optimised. ## The Savings Rate Freeze and Allowance Order Changes The starting rate for savings remains at £5,000 through to 2030-31. ([legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2026/11/pdfs/ukpga_20260011_en.pdf?section-235-4=&utm_source=openai)) Moreover, Finance Act changes also alter **order of applying reliefs and allowances**, so general allowances are used against “other” income before savings, property, or dividends. ([gov.uk](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income?utm_source=openai)) ## Action Checklist - Confirm your dividend income profile and project increased tax liability. - Adjust your financial planning: consider reinvestment vs withdrawal. - Property owners: estimate the impact of rate rises starting 2027-28 and explore whether costs/savings can be brought forward. - Discuss with a tax professional whether your investment mix should shift. ## Summary If you receive income from **dividends, savings or property**, rate increases enacted in **Finance Act 2026** will raise your tax liabilities. But by understanding timing, allowances and structuring, you can manage exposures and reduce surprises.