{
  "table": "dividend-tax-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.1",
  "title": "Tax on dividends received by individuals: France and United Kingdom",
  "doc": "Rule table read by the dividend-tax-calculator handler (ctx.data['dividend-tax-calculator-rules']). Rates are percentage points (12.8 means 12,8 %); amounts are in the country's currency. France: for each year of receipt, the income tax part of the prélèvement forfaitaire unique (PFU), the social levies on investment income, the 40 % allowance of the scale option, the 12.8 % advance withheld at payment and its exemption thresholds, and the reference-income thresholds of the high-income contribution; plus the marginal rates of the income tax scale the person picks from. United Kingdom: for each tax year, the Personal Allowance, its taper, the basic and higher rate limits, the dividend allowance (dividend nil rate), the three dividend rates and the reporting threshold. Each year's valid_from/valid_until is the period whose dividends it taxes (a French calendar year, a UK tax year from 6 April to 5 April). Each value's valid_from/valid_until bounds that value; a null valid_from means its start date was not verified for this table, a null valid_until means in force until changed. Table-level valid_from/valid_until bound the period during which this version may be relied on: the finance act for 2027 may change French rules from 1 January 2027 and the UK Budget may announce rates for 2027 to 2028, so it must be reviewed before 31 December 2026. source_url is the primary source, source_date that source's own date (the date it says it was checked or updated, or, for a GOV.UK guide that shows none, the day it was read), retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources: service-public.gouv.fr, entreprendre.service-public.gouv.fr, impots.gouv.fr, gov.uk, legislation.gov.uk); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "currency": "EUR",
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "scope": {
        "fr-FR": "Dividendes de sociétés soumises à l’impôt sur les sociétés, perçus hors PEA par une personne fiscalement domiciliée en France.",
        "en-GB": "Dividends from companies liable to corporation tax, received outside a PEA by an individual resident in France for tax purposes."
      },
      "years": [
        {
          "id": "fr-2026",
          "name": {
            "fr-FR": "Dividendes perçus en 2026",
            "en-GB": "Dividends received in 2026"
          },
          "short": {
            "fr-FR": "2026",
            "en-GB": "2026"
          },
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "rules": {
            "pfu_income_tax_rate": {
              "value": 12.8,
              "name": {
                "fr-FR": "taux d’impôt sur le revenu du prélèvement forfaitaire unique",
                "en-GB": "income tax rate of the flat tax (PFU)"
              },
              "legal_basis": "CGI, art. 200 A, 1",
              "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32963",
              "source_date": "2026-02-21",
              "retrieved": "2026-11-11",
              "valid_from": "2026-01-01",
              "valid_until": "2026-12-31",
              "see_also": [
                "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613"
              ]
            },
            "social_rate": {
              "value": 18.6,
              "name": {
                "fr-FR": "prélèvements sociaux sur les revenus de placement de 2026",
                "en-GB": "social levies on investment income of 2026"
              },
              "legal_basis": "CSG 10,6 %, CRDS 0,5 %, prélèvement de solidarité 7,5 % (CSS, art. L136-7 et L136-8 ; loi de financement de la sécurité sociale pour 2026)",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
              "source_date": "2026-06-30",
              "retrieved": "2026-11-11",
              "valid_from": "2026-01-01",
              "valid_until": "2026-12-31",
              "see_also": [
                "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
                "https://entreprendre.service-public.gouv.fr/vosdroits/F32963"
              ]
            },
            "abatement_rate": {
              "value": 40,
              "name": {
                "fr-FR": "abattement sur les dividendes en cas d’option pour le barème",
                "en-GB": "allowance on dividends under the scale option"
              },
              "legal_basis": "CGI, art. 158, 3-2°",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null,
              "see_also": [
                "https://entreprendre.service-public.gouv.fr/vosdroits/F32963"
              ]
            },
            "advance_rate": {
              "value": 12.8,
              "name": {
                "fr-FR": "prélèvement forfaitaire non libératoire (acompte d’impôt retenu au versement)",
                "en-GB": "non-final flat-rate deduction (income tax advance withheld at payment)"
              },
              "legal_basis": "CGI, art. 117 quater",
              "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32963",
              "source_date": "2026-02-21",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "advance_exemption_single": {
              "value": 50000,
              "name": {
                "fr-FR": "revenu fiscal de référence en dessous duquel une personne seule peut demander la dispense d’acompte",
                "en-GB": "reference tax income below which a single person may ask to be exempted from the advance"
              },
              "legal_basis": "CGI, art. 117 quater, I-1 et 242 quater",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "advance_exemption_couple": {
              "value": 75000,
              "name": {
                "fr-FR": "revenu fiscal de référence en dessous duquel un couple peut demander la dispense d’acompte",
                "en-GB": "reference tax income below which a couple taxed jointly may ask to be exempted from the advance"
              },
              "legal_basis": "CGI, art. 117 quater, I-1 et 242 quater",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "high_income_single": {
              "value": 250000,
              "name": {
                "fr-FR": "seuil de la contribution exceptionnelle sur les hauts revenus, personne seule",
                "en-GB": "threshold of the exceptional contribution on high incomes, single person"
              },
              "legal_basis": "CGI, art. 223 sexies",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "high_income_couple": {
              "value": 500000,
              "name": {
                "fr-FR": "seuil de la contribution exceptionnelle sur les hauts revenus, couple soumis à imposition commune",
                "en-GB": "threshold of the exceptional contribution on high incomes, couple taxed jointly"
              },
              "legal_basis": "CGI, art. 223 sexies",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            }
          }
        },
        {
          "id": "fr-2025",
          "name": {
            "fr-FR": "Dividendes perçus en 2025",
            "en-GB": "Dividends received in 2025"
          },
          "short": {
            "fr-FR": "2025",
            "en-GB": "2025"
          },
          "valid_from": "2025-01-01",
          "valid_until": "2025-12-31",
          "rules": {
            "pfu_income_tax_rate": {
              "value": 12.8,
              "name": {
                "fr-FR": "taux d’impôt sur le revenu du prélèvement forfaitaire unique",
                "en-GB": "income tax rate of the flat tax (PFU)"
              },
              "legal_basis": "CGI, art. 200 A, 1",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": "2025-01-01",
              "valid_until": "2025-12-31"
            },
            "social_rate": {
              "value": 17.2,
              "name": {
                "fr-FR": "prélèvements sociaux sur les revenus de placement de 2025",
                "en-GB": "social levies on investment income of 2025"
              },
              "legal_basis": "CSG 9,2 %, CRDS 0,5 %, prélèvement de solidarité 7,5 % (CSS, art. L136-7 et L136-8)",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
              "source_date": "2026-06-30",
              "retrieved": "2026-11-11",
              "valid_from": "2025-01-01",
              "valid_until": "2025-12-31"
            },
            "abatement_rate": {
              "value": 40,
              "name": {
                "fr-FR": "abattement sur les dividendes en cas d’option pour le barème",
                "en-GB": "allowance on dividends under the scale option"
              },
              "legal_basis": "CGI, art. 158, 3-2°",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "advance_rate": {
              "value": 12.8,
              "name": {
                "fr-FR": "prélèvement forfaitaire non libératoire (acompte d’impôt retenu au versement)",
                "en-GB": "non-final flat-rate deduction (income tax advance withheld at payment)"
              },
              "legal_basis": "CGI, art. 117 quater",
              "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32963",
              "source_date": "2026-02-21",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "advance_exemption_single": {
              "value": 50000,
              "name": {
                "fr-FR": "revenu fiscal de référence en dessous duquel une personne seule peut demander la dispense d’acompte",
                "en-GB": "reference tax income below which a single person may ask to be exempted from the advance"
              },
              "legal_basis": "CGI, art. 117 quater, I-1 et 242 quater",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "advance_exemption_couple": {
              "value": 75000,
              "name": {
                "fr-FR": "revenu fiscal de référence en dessous duquel un couple peut demander la dispense d’acompte",
                "en-GB": "reference tax income below which a couple taxed jointly may ask to be exempted from the advance"
              },
              "legal_basis": "CGI, art. 117 quater, I-1 et 242 quater",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2613",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "high_income_single": {
              "value": 250000,
              "name": {
                "fr-FR": "seuil de la contribution exceptionnelle sur les hauts revenus, personne seule",
                "en-GB": "threshold of the exceptional contribution on high incomes, single person"
              },
              "legal_basis": "CGI, art. 223 sexies",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "high_income_couple": {
              "value": 500000,
              "name": {
                "fr-FR": "seuil de la contribution exceptionnelle sur les hauts revenus, couple soumis à imposition commune",
                "en-GB": "threshold of the exceptional contribution on high incomes, couple taxed jointly"
              },
              "legal_basis": "CGI, art. 223 sexies",
              "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
              "source_date": "2026-04-15",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            }
          }
        }
      ],
      "marginal_rates": [
        {
          "id": "fr-tmi-0",
          "rate": 0,
          "name": {
            "fr-FR": "Tranche à 0 %",
            "en-GB": "0% band"
          },
          "legal_basis": "CGI, art. 197",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        {
          "id": "fr-tmi-11",
          "rate": 11,
          "name": {
            "fr-FR": "Tranche à 11 %",
            "en-GB": "11% band"
          },
          "legal_basis": "CGI, art. 197",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        {
          "id": "fr-tmi-30",
          "rate": 30,
          "name": {
            "fr-FR": "Tranche à 30 %",
            "en-GB": "30% band"
          },
          "legal_basis": "CGI, art. 197",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        {
          "id": "fr-tmi-41",
          "rate": 41,
          "name": {
            "fr-FR": "Tranche à 41 %",
            "en-GB": "41% band"
          },
          "legal_basis": "CGI, art. 197",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        {
          "id": "fr-tmi-45",
          "rate": 45,
          "name": {
            "fr-FR": "Tranche à 45 %",
            "en-GB": "45% band"
          },
          "legal_basis": "CGI, art. 197",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        }
      ],
      "marginal_rates_note": "The rates of the scale applicable to income of 2025 (finance act for 2026), confirmed on service-public.gouv.fr F1419. The scale for income of 2026 will be set by the finance act for 2027, not adopted on 2026-11-11: the person picks their own marginal rate, the rate of the highest band their income reaches, so no band threshold is used."
    },
    "GB": {
      "currency": "GBP",
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "scope": {
        "fr-FR": "Dividendes perçus hors ISA par une personne résidente au Royaume-Uni ; mêmes taux en Écosse, au pays de Galles et en Irlande du Nord.",
        "en-GB": "Dividends received outside an ISA by a UK resident individual; the same rates apply in Scotland, Wales and Northern Ireland."
      },
      "years": [
        {
          "id": "gb-2026-27",
          "name": {
            "fr-FR": "Année fiscale 2026-2027",
            "en-GB": "2026 to 2027 tax year"
          },
          "short": {
            "fr-FR": "2026-2027",
            "en-GB": "2026/27"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "rules": {
            "personal_allowance": {
              "value": 12570,
              "name": {
                "fr-FR": "abattement personnel (Personal Allowance)",
                "en-GB": "Personal Allowance"
              },
              "legal_basis": "Income Tax Act 2007, s. 35",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": "2027-04-05"
            },
            "pa_income_limit": {
              "value": 100000,
              "name": {
                "fr-FR": "revenu au-delà duquel l’abattement personnel diminue",
                "en-GB": "income limit for the Personal Allowance"
              },
              "legal_basis": "Income Tax Act 2007, s. 35",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": "2027-04-05"
            },
            "pa_taper_rate": {
              "value": 50,
              "name": {
                "fr-FR": "réduction de l’abattement personnel : 1 £ pour 2 £ au-delà de la limite",
                "en-GB": "Personal Allowance reduction: £1 for every £2 above the limit"
              },
              "legal_basis": "Income Tax Act 2007, s. 35(2)",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "basic_rate_limit": {
              "value": 37700,
              "name": {
                "fr-FR": "plafond de la tranche de base (revenu imposable après abattements)",
                "en-GB": "basic rate limit (income after allowances)"
              },
              "legal_basis": "Income Tax Act 2007, s. 10",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": "2027-04-05"
            },
            "higher_rate_limit": {
              "value": 125140,
              "name": {
                "fr-FR": "plafond de la tranche supérieure (revenu imposable après abattements)",
                "en-GB": "higher rate limit (income after allowances)"
              },
              "legal_basis": "Income Tax Act 2007, s. 10",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": "2027-04-05"
            },
            "dividend_allowance": {
              "value": 500,
              "name": {
                "fr-FR": "abattement sur les dividendes (dividend allowance, taux nul)",
                "en-GB": "dividend allowance (dividend nil rate)"
              },
              "legal_basis": "Income Tax Act 2007, s. 13A",
              "source_url": "https://www.gov.uk/tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": "2024-04-06",
              "valid_until": null,
              "see_also": [
                "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
                "https://www.legislation.gov.uk/ukpga/2007/3/section/13A"
              ]
            },
            "ordinary_rate": {
              "value": 10.75,
              "name": {
                "fr-FR": "taux ordinaire des dividendes (tranche de base)",
                "en-GB": "dividend ordinary rate (basic rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8 (rates from 6 April 2026 announced at Budget 2025, Finance Bill 2025-26)",
              "source_url": "https://www.gov.uk/tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": null,
              "see_also": [
                "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
                "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"
              ]
            },
            "upper_rate": {
              "value": 35.75,
              "name": {
                "fr-FR": "taux supérieur des dividendes (tranche supérieure)",
                "en-GB": "dividend upper rate (higher rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8 (rates from 6 April 2026 announced at Budget 2025, Finance Bill 2025-26)",
              "source_url": "https://www.gov.uk/tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": "2026-04-06",
              "valid_until": null,
              "see_also": [
                "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
                "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"
              ]
            },
            "additional_rate": {
              "value": 39.35,
              "name": {
                "fr-FR": "taux additionnel des dividendes (tranche additionnelle)",
                "en-GB": "dividend additional rate (additional rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8",
              "source_url": "https://www.gov.uk/tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null,
              "see_also": [
                "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past"
              ]
            },
            "self_assessment_threshold": {
              "value": 10000,
              "name": {
                "fr-FR": "dividendes au-delà desquels une déclaration Self Assessment est exigée",
                "en-GB": "dividends above which a Self Assessment tax return is needed"
              },
              "legal_basis": "HMRC guidance",
              "source_url": "https://www.gov.uk/tax-on-dividends/how-to-report-tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            }
          }
        },
        {
          "id": "gb-2025-26",
          "name": {
            "fr-FR": "Année fiscale 2025-2026",
            "en-GB": "2025 to 2026 tax year"
          },
          "short": {
            "fr-FR": "2025-2026",
            "en-GB": "2025/26"
          },
          "valid_from": "2025-04-06",
          "valid_until": "2026-04-05",
          "rules": {
            "personal_allowance": {
              "value": 12570,
              "name": {
                "fr-FR": "abattement personnel (Personal Allowance)",
                "en-GB": "Personal Allowance"
              },
              "legal_basis": "Income Tax Act 2007, s. 35",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2025-04-06",
              "valid_until": "2026-04-05"
            },
            "pa_income_limit": {
              "value": 100000,
              "name": {
                "fr-FR": "revenu au-delà duquel l’abattement personnel diminue",
                "en-GB": "income limit for the Personal Allowance"
              },
              "legal_basis": "Income Tax Act 2007, s. 35",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2025-04-06",
              "valid_until": "2026-04-05"
            },
            "pa_taper_rate": {
              "value": 50,
              "name": {
                "fr-FR": "réduction de l’abattement personnel : 1 £ pour 2 £ au-delà de la limite",
                "en-GB": "Personal Allowance reduction: £1 for every £2 above the limit"
              },
              "legal_basis": "Income Tax Act 2007, s. 35(2)",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "basic_rate_limit": {
              "value": 37700,
              "name": {
                "fr-FR": "plafond de la tranche de base (revenu imposable après abattements)",
                "en-GB": "basic rate limit (income after allowances)"
              },
              "legal_basis": "Income Tax Act 2007, s. 10",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2025-04-06",
              "valid_until": "2026-04-05"
            },
            "higher_rate_limit": {
              "value": 125140,
              "name": {
                "fr-FR": "plafond de la tranche supérieure (revenu imposable après abattements)",
                "en-GB": "higher rate limit (income after allowances)"
              },
              "legal_basis": "Income Tax Act 2007, s. 10",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2025-04-06",
              "valid_until": "2026-04-05"
            },
            "dividend_allowance": {
              "value": 500,
              "name": {
                "fr-FR": "abattement sur les dividendes (dividend allowance, taux nul)",
                "en-GB": "dividend allowance (dividend nil rate)"
              },
              "legal_basis": "Income Tax Act 2007, s. 13A",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": "2024-04-06",
              "valid_until": null
            },
            "ordinary_rate": {
              "value": 8.75,
              "name": {
                "fr-FR": "taux ordinaire des dividendes (tranche de base)",
                "en-GB": "dividend ordinary rate (basic rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": "2026-04-05"
            },
            "upper_rate": {
              "value": 33.75,
              "name": {
                "fr-FR": "taux supérieur des dividendes (tranche supérieure)",
                "en-GB": "dividend upper rate (higher rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": "2026-04-05"
            },
            "additional_rate": {
              "value": 39.35,
              "name": {
                "fr-FR": "taux additionnel des dividendes (tranche additionnelle)",
                "en-GB": "dividend additional rate (additional rate band)"
              },
              "legal_basis": "Income Tax Act 2007, s. 8",
              "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
              "source_date": "2026-04-06",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            },
            "self_assessment_threshold": {
              "value": 10000,
              "name": {
                "fr-FR": "dividendes au-delà desquels une déclaration Self Assessment est exigée",
                "en-GB": "dividends above which a Self Assessment tax return is needed"
              },
              "legal_basis": "HMRC guidance",
              "source_url": "https://www.gov.uk/tax-on-dividends/how-to-report-tax-on-dividends",
              "source_date": "2026-11-11",
              "retrieved": "2026-11-11",
              "valid_from": null,
              "valid_until": null
            }
          }
        }
      ]
    }
  }
}