Tax Cards
Tax Rates 2025/26
Annual investment limits
| 2025/26 | 2024/25 | |
|---|---|---|
| Individual Savings Account (ISA) | ||
| – Overall limit | £20,000 | £20,000 |
| – Lifetime ISA | 4,000 | 4,000 |
| Junior ISA | 9,000 | 9,000 |
| EIS – 30% relief | 2,000,000 | 2,000,000 |
| Seed EIS (SEIS) – 50% relief | 200,000 | 200,000 |
| Venture Capital Trust (VCT) – 30% relief | 200,000 | 200,000 |
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