FAQs - Administration Periods

Q. What tax rates apply to estate income?

A. This depends on the type of income. For 2008-2009 the rates are:

• untaxed dividends - 10 per cent
• all other untaxed income - 20 per cent
• chargeable gains - 18 per cent.

Estates are not charged to higher rate Income Tax, as this applies only to individuals.

See Tax Rates and Allowances for more information.