英国2025年预算提高了股息和财产税,削减了资本津贴,并引入了新的报告和增值税规则,从2026年逐步改为2029年。 UK's 2025 budget raises taxes on dividends and property, cuts capital allowances, and introduces new reporting and VAT rules, with changes phased in from 2026 to 2029.

英国2025年秋季预算引入了自2026年4月起生效的重大税收改革,包括将股息、储蓄和财产收入的所得税提高2%,将门槛冻结到2031年。 The UK’s 2025 Autumn Budget introduces major tax reforms set to take effect from April 2026, including a 2% rise in income tax on dividends, savings, and property income, with thresholds frozen until 2031. 合格资产第一年有40%的资本津贴将启动,而减记津贴将降至14%。 A 40% first-year capital allowance will launch for qualifying assets, while the writing-down allowance drops to 14%. 从2025年11月开始,对新的国际采购组织实行三年印花税豁免。 A three-year stamp duty exemption on new IPOs begins November 2025. 从2027年起,大型跨国公司必须每年报告跨境交易。 From 2027, large multinationals must report cross-border transactions annually. 从2029年4月起,养恤金牺牲工资减免额将限制在每名雇员2 000英镑的上限,超出部分缴纳国家保险。 Pension salary sacrifice relief will be capped at £2,000 per employee from April 2029, with excess contributions subject to National Insurance. 远程赌博和赌博职责将大幅增加。 Remote gaming and betting duties will rise significantly. 增值税变化包括到2029年采用新的电子发票规则,到2029年3月取消低价值进口救济。 VAT changes include new electronic invoicing rules by 2029 and removal of low-value import relief by March 2029.