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Tax Rates 2026/27

Tax Rates 2026/27

Annual investment limits

  2026/27 2025/26
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) – 20% (2025/26: 30%) relief 200,000 200,000
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