The Tax Rulebook · Independent tax reference
Independent tax rules, rates and reference data worldwide
Published income tax, National Insurance, capital gains tax and stamp duty rules across eleven jurisdictions — the United Kingdom in depth, plus ten countries at hub level — sourced from each country's primary tax authority, with every figure preserved by its effective date.
What this reference covers
The Tax Rulebook is a UK reference first. The United Kingdom is the one jurisdiction covered in full depth — its income tax, National Insurance, capital gains tax, stamp duty, tax codes, tax years and history are all published as complete rule sets.
Ten further countries are covered at hub level: the United States, Australia, Canada, India, Ireland, New Zealand, Singapore, South Africa, Hong Kong and Nigeria. Each hub states how that country taxes individuals, its headline rates and thresholds, and the primary authority behind them — a starting point that names the authority, not a full rule set for that country.
Countries
Eleven jurisdictions, each with the primary tax authority behind its figures and the published rules for its own tax year.
Tax year editions
Tax topics
Standalone explainers on how tax is collected through payroll, how pension relief is given, and how savings and dividend income is taxed.
Browse the reference
Start with the UK tax overview, or go straight to a tax, a tax year, or the timeline of changes.