Income tax rates
The tables on this page show the percentage rates of income tax applied to taxable income in the current and past 4 tax years.
A tax year runs from 6 April one year to 5 April the following year. The percentage rates or bands of taxable income can change every tax year.
You might have some income that's not taxable. The figures on this page refer to your taxable income and not your total income. Check what income is taxable.
Income tax: taxable bands and rates 2020/2021
| Taxable income (England and Wales) | Rate of tax |
|---|---|
| £0 - £12,500 | 0% (personal allowance) |
| £12,501 - £50,000 | 20% (basic rate) |
| £50,001 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
| Taxable income (Scotland) | Rate of tax |
|---|---|
| £0 - £12,500 | 0% (personal allowance) |
| £12,501 - £14,585 | 19% (starter rate) |
| £14,586 - £25,158 | 20% (basic rate) |
| £25,159 - £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 £12,500.
Basic rate
In England and Wales, tax is payable at the basic rate of 20% on taxable income up to £50,000. 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 or Wales and you have taxable income of more than £50,000, you'll have to pay the higher rate of 40% tax on the amount above £50,000 up to £150,000. If you live in Scotland, you'll have to pay the higher rate of 41% tax on the amount above £43,430 up to £150,000.
Additional rate
If you live in England or Wales and have taxable income of more than £150,000, you'll 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%.
Work out how much tax you have to pay
Check how much income tax you'll have to pay.
Personal Savings Allowance
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 can earn up to £500. This is called the Personal Savings Allowance.
If your total taxable income is £17,500 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 2019/2020
| Taxable income (England and Wales) | Rate of tax |
|---|---|
| £0 - 12,500 | 0% (personal allowance) |
| £12,501 - £50,000 | 20% (basic rate) |
| £50,001 - £150,000 | 40% (higher rate) |
| Over £150,000 | 45% (additional rate) |
| Taxable income (Scotland) | Rate of tax |
|---|---|
| £0 - £12,500 | 0% (personal allowance) |
| £12,501 - £14,549 | 19% (starter rate) |
| £14,550 - £24,944 | 20% (basic rate) |
| £24,945 - £43,430 | 21% (intermediate rate) |
| £43,431 - £150,000 | 41% (higher rate) |
| over £150,000 | 46% (top rate) |
Tax year 2018/2019
| Taxable income (England and Wales) | Rate of tax |
|---|---|
| £0 - £11,850 | 0% |
| £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% |
|
£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) |
Tax year 2017/2018
| Taxable income | 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) |
Dividends
If you get income from UK company shares or distributions from unit trusts (but not interest), this is taxed at different rates from other income. Find out more about dividends on GOV.UK.