Income tax rates
Using this information
The tables in this information show the percentage rates of income tax that are applied to taxable income in the current and past four tax years.
For more information about how to calculate your tax, see Income tax.
You may have some income that is not taxable. Some people may also get allowances and tax reliefs. When using the figures in the taxable income columns in the tables on this page, remember that they refer to your taxable income and not to your total income.
For more information about income that is not taxable, see Taxable and non-taxable income. For details of tax reliefs, see Tax reliefs, and for details of allowances, see Income tax allowances and amounts.
A tax year runs from 6 April one year to 5 April the following year.
The percentage rates or bands of taxable income may change for each tax year.
Income tax: taxable bands and rates 2018/2019
| Taxable income (England, Wales and Northern Ireland) | Rate of tax |
|---|---|
| £0 - £11,850 | 0% (personal allowance) |
| £11,851 - £46,350 | 20% (basic rate) |
| £46,351 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
| Taxable income (Scotland) | Rate of tax |
|---|---|
| £0 - £11,850 | 0% (personal allowance) |
| £11,851 - £13,850 | 19% (starter rate) |
| £13,851 - £24,000 | 20% (basic rate) |
| £24,001 - £43,430 | 21% (intermediate rate) |
| £43,431 - £150,000 | 41% (higher rate) |
| over £150,000 | 46% (top rate) |
Personal allowance
Most taxpayers are allowed a certain amount of tax-free income, called a personal allowance, of £11,850.
Basic rate
In England, Wales and Northern Ireland tax is payable at the basic rate of 20% on taxable income up to £46,350. In Scotland tax is payable at three different rates (19%, 20% and 21%) on taxable income up to £43,430.
Higher rate
If you live in England, Wales or Northern Ireland and you have taxable income of more than £46,351, you will have to pay the higher rate of 40% tax on the amount above £46,351 up to £150,000. If you live in Scotland you will have to pay the higher rate of 41% tax on the amount above £43,431 up to £150,000.
Additional rate
If you live in England, Wales or Northern Ireland and have taxable income of more than £150,000, you will have to pay the additional rate of 45% tax on the amount above this level. If you live in Scotland, you'll have to pay a top rate of 46%.
To calculate the tax payable
To find out how to calculate the amount of tax payable, see Income tax.
Personal Savings Allowance
From 6 April 2016, most people can earn some income from their savings without paying tax.
If you’re a basic rate taxpayer you can earn up to £1,000 in savings tax-free. Higher rate taxpayers will be able to earn up to £500. This is called the Personal Savings Allowance.
If your total taxable income is £17,000 or less you won’t pay any tax on your savings income.
Read more about the Personal Savings Allowance on GOV.UK.
Income tax: taxable bands and rates for previous years
Tax year 2017/2018
| Taxable income (England, Wales and Northern Ireland) | Rate of tax |
|---|---|
| £0 - £11,500 | 0% |
| £11,501 - £45,000 | 20% (basic rate) |
| £45,001 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
| Taxable income (Scotland) | Rate of tax |
|---|---|
| £0 - £11,500 | 0% |
| £11,501 - £45,000 | 20% (basic rate) |
| £45,001 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
Tax year 2016/2017
| Taxable income | Rate of tax |
|---|---|
| £0 - £11,000 | 0% |
| £11,001 - £43,000 | 20% (basic rate) |
| £43,001 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
Tax year 2015/2016
| Taxable income | Rate of tax |
|---|---|
| £0 - £10,600 | 0% |
| £0 - £42,385 | 20% (basic rate) |
| £42,386 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
Tax year 2014/2015
| Taxable income | Rate of tax |
|---|---|
| £0 - £10,000 | 0% |
| £10,001 - £41,865 | 20% (basic rate) |
| £41,866 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
Dividends
If you receive income from UK company shares or distributions from unit trusts (but not interest), this is taxed at different rates from other income. You can find more information about dividends on the GOV.UK website.