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Income tax rates

This advice applies to Scotland

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 incomeRate 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 incomeRate 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 incomeRate 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.

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