盖蒂图片社 露西·胡克 商业记者 2025年11月26日 22分钟前更新 所得税起征点在历任财政大臣任内一直被冻结，预计将在2031年之后开始再次上调。
Getty Images Lucy Hooker Business reporter 26 November 2025 Updated 22 minutes ago Income tax thresholds, which have been frozen under successive chancellors, are expected to start to rise again after 2031.
约翰·希利可能在预算演讲中没有提到这一变化——毕竟距离现在还有一段时间——但根据预算责任办公室（OBR）发布的文件，这项在过去五年里一直从人们到手工资中多扣税的政策，计划将结束。
John Healey may not have mentioned this change in his Budget speech - after all, it is still some way off - but according to the documents released by the Office for Budget Responsibility (OBR) this policy, which has been shaving additional tax off people's take-home pay for the past five years, is scheduled to end.
在未来四年里，你的收入中被征税的比例将继续上升，这与此前几份预算中的决定一致。
The proportion of your income that is taken in tax will continue to go up over the next four years in line with decisions made in previous Budgets.
但在此之后，个人免税额——即你开始缴税的门槛——以及其他门槛（即你进入更高税率档的节点）将随通胀再次上调，这意味着你能留下更多自己挣的钱。
But then the personal allowance - the point at which you start to pay tax - and other thresholds, where you tip into paying a higher rate of tax, will rise again with inflation, meaning you keep more of what you earn.
冻结起征点常被称为隐形税，因为与提高名义税率不同，它在你的工资单上不那么明显。
Freezing thresholds is often dubbed a stealth tax because, unlike raising the headline rates, it is not as obvious on your payslip.
从里希·苏纳克以来的历任财政大臣都把这一手段当作增加收入的有效途径，用于支付国防、国民医疗服务体系（NHS）、学校以及对病人、残疾人和老年人的支持等开支。谁受冻结起征点的影响？
It has been a useful way for chancellors from Rishi Sunak onwards to raise more money to help pay for things like defence, the NHS, schools and support for the sick, disabled and the elderly. Who is affected by frozen thresholds?
如果你的收入接近某个税收起征点，你受到的影响最大，但只要你挣得足够多、需要缴税，任何加薪的人都会受到影响。只有收入低于12,570英镑——即个人免税额门槛——的人才不用缴纳所得税。
They hit you hardest if your income is close to one of the tax thresholds, but anyone who gets a pay rise is affected, as long as you earn enough to pay tax. Only people earning under £12,570 - the personal allowance threshold - pay no income tax.
国家养老金目前略低于个人免税额门槛，而养老金领取者原本预计将从明年4月起被纳入缴税范围，届时基本国家养老金将升至13,036英镑。
The state pension is currently just below the personal allowance threshold, and pensioners looked set to be drawn into paying tax from next April, when the basic state pension rises to £13,036.
然而，财政大臣正在设立一项新的、单独的养老金税收免税额，这意味着任何仅靠国家养老金获得收入的人将无需为其缴税。
However, the chancellor is putting in place a new separate Pension Tax Allowance, which will mean that anyone who gets an income only from the state pension will not pay tax on it.
个人免税额门槛适用于整个英国，因此苏格兰民众也会受到影响，尽管苏格兰的其他税率档位有所不同。国民保险缴费（NICs）则按相同的门槛征收。这项政策如何运作？
The personal allowance threshold is set for the whole UK, so people in Scotland will also be affected, although other tax bands there vary National Insurance Contributions (Nics) are levied according to the same thresholds. How does it work?
工资通常逐年上涨以应对不断上升的生活成本。通常情况下，税收门槛也会随物价上涨而相应提高。但目前并非如此——门槛已被“冻结”在2021年的水平。
Wages usually go up year-on-year to cover the rising cost of living. Normally tax thresholds would also be raised in line with rising prices. Currently that isn't happening - the thresholds have been "frozen" at 2021 levels.
因此，随着薪资上涨，超过起征点、需要缴税的那部分收入占比会变大。我会缴纳高税率吗？
So, as your pay rises, a bigger proportion of it ends up above the threshold where you start to pay tax. Will I pay the higher rate?
随着收入增加，冻结门槛也意味着越来越多的人被拖入40%的高税率档。
As incomes rise, frozen thresholds also mean more and more people are dragged into the higher, 40%, tax bracket.
如果你的收入略低于50,271英镑的门槛，而薪资随通胀上涨，你的部分收入将开始按高税率征税。
If you are earning just under the £50,271 threshold and your pay rises with inflation, some of your earnings will start to be taxed at the higher rate.
如果你的收入已超过该门槛并获得加薪，按高税率征税的收入占比将更大。
If you were already earning more than the threshold and you get a pay rise, a bigger proportion of your earnings will be taxed at the higher rate.
据政府官方预测机构称，到2031年，近四分之一的纳税人将需就部分收入缴纳高税率。
Almost one in four taxpayers will pay some of their tax at the higher rate by 2031, according to the government's official forecaster.
同样的原理——收入上涨可能将你推入新的税率档——也适用于对超过125,140英镑收入部分征收的45%附加税率。2031年后我会过得更好吗？
The same principle - that rising income can push you into a new tax bracket - applies to the additional, 45%, rate that is charged on a person's income over £125,140. Will I be better off after 2031?
近年来工资大幅上涨以跟上通胀，使得该政策前五年的影响相当明显。
Wages have risen sharply to keep up with inflation in recent years, making the impact of the first five years of this policy quite noticeable.
如果个人免税额在过去五年随通胀上调，你现在可以免税领取前16,070英镑的收入。但实际上，你需对超过12,570英镑的部分缴纳20%所得税。
If the personal allowance had risen with inflation over the last five years, you would now be able to take home the first £16,070 of your pay without paying any income tax. Instead you pay 20% on anything you earn above £12,570.
财政研究所（IFS）估计，由于个人免税额门槛冻结，到2031年将有超过600万额外民众被纳入所得税征收范围。
The Institute for Fiscal Studies (IFS) estimates more than six million extra people will have been drawn into paying income tax by 2031 as a result of the frozen personal allowance threshold.
IFS表示，如果希利本周解冻个人免税额，而不是将其维持到2031年，基本税率纳税人每年最多可节省198英镑的税款。高税率纳税人每年可节省395英镑。
The IFS says if Healey had unfrozen the personal allowance this week, instead of keeping it in place until 2031, basic rate taxpayers would save up to £198 in tax a year. Higher rate taxpayers would save £395 a year.
然而，对于处于收入区间中段的人来说，2024年推出的国民保险缴款削减已经抵消了更高的所得税账单。
However, for people in the middle of the earnings range, a cut to Nics introduced in 2024 has offset the higher income tax bill.
“解冻”起征点四年后能带来多大差别，取决于届时工资上涨的速度。
How much of a difference "unfreezing" thresholds will make in four years' time depends on how fast wages are going up at that point.
这里并不涉及什么根本性原则，也不存在某个“正确”的税收起征点水平。金融危机之前，个人免税额远低于今天，而且它一直被允许增长，直到疫情爆发。即便到了2031年，你在缴纳所得税之前能够拿到手的收入占比仍将高于2008年。
There is no fundamental principle at stake, no point that is the "right" level for tax thresholds. Before the financial crisis the personal allowance was much smaller than today, and it was allowed to grow until the pandemic hit. Even in 2031 you'll be able to take home a bigger proportion of your earnings before income tax than you could back in 2008.