How much Income Tax someone pays in each tax year (from 6 April to the 5 April the following year) depends on:

Personal Allowances

The Personal Allowance is the amount of income a person can get before they pay tax.

Allowances 2019 to 2020 2018 to 2019 2017 to 2018 2016 to 2017
Personal Allowance £12,500 £11,850 £11,500 £11,000
Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000

The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.

Personal Allowances for people born before 6 April 1948

People born before 6 April 1948 may be entitled to a bigger Personal Allowance.

From 2016 to 2017, everyone gets the standard Personal Allowance.

Allowances 2015 to 2016 2014 to 2015 2013 to 2014
Personal Allowance for people born between 6 April 1938 and 5 April 1948 £10,600 £10,500 £10,500
Personal Allowance for people born before 6 April 1938 £10,660 £10,660 £10,660
Income limit for Personal Allowance £27,700 £27,000 £26,100

This Personal Allowance goes down by £1 for every £2 above the income limit. It won’t go below the standard Personal Allowance for that year. There’s more guidance about Personal Allowances for people born before 6 April 1948 and pre 6 April 1938.

Before 2013 to 2014

Before the 2013 to 2014 tax year, the bigger Personal Allowance was based on age instead of date of birth.

Allowances 2012 to 2013
Personal Allowance for people aged 65 to 74 £10,500
Personal Allowance for people aged 75 and over £10,660
Income limit for Personal Allowance £25,400

Other allowances

Allowances 2019 to 2020 2018 to 2019 2017 to 2018 2016 to 2017
Married Couple’s Allowance - maximum amount £8,915 £8,695 £8,445 £8,355
Married Couple’s Allowance - minimum amount £3,450 £3,360 £3,220 £3,220
Blind Person’s Allowance £2,450 £2,390 £2,320 £2,290

Tax rates and bands

Tax is paid on the amount of taxable income remaining after allowances have been deducted.

Band Rate Income after allowances 
2019 to 2020		 Income after allowances 
2018 to 2019		 Income after allowances 
2017 to 2018		 Income after allowances 
2016 to 2017
Starting rate for savings 10% (0% from 2015 to 2016) Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000
Starter rate in Scotland 19% Up to £2,049 Up to £2,000 - -
Basic rate in Scotland 20% £2,050 to £12,444 £2,001 to £12,150 Up to £31,500 Up to £32,000
Basic rate in England & Northern Ireland 20% Up to £37,500 Up to £34,500 Up to £33,500 Up to £32,000
Basic rate in Wales 20% Up to £37,500 Up to £34,500 Up to £33,500 Up to £32,000
Intermediate rate in Scotland 21% £12,445 to £39,930 £12,151 to £31,580 - -
Higher rate in Scotland 40%
(41% from 2018 to 2019)		 £30,931 to £150,000 £31,581 to £150,000 £31,501 to £150,000 £32,001 to £150,000
Higher rate in England & Northern Ireland 40% £37,501 to £150,000 £34,501 to £150,000 £33,501 to £150,000 £32,001 to £150,000
Higher rate in Wales 40% £37,501 to £150,000 £34,501 to £150,000 £33,501 to £150,000 £32,001 to £150,000
Top rate in Scotland 46% Over £150,000 Over £150,000 Over £150,000 Over £150,000
England & Northern Ireland Additional rate 45% Over £150,000 Over £150,000 Over £150,000 Over £150,000
Wales Additional rate 45% Over £150,000 Over £150,000 Over £150,000 Over £150,000

Dividends

The following rates for tax on dividends apply from 6 April 2010 to 5 April 2016.

Band Dividend tax rates
Basic rate (and non-taxpayers) 7.5%
Higher rate 32.5%
Additional rate (from 6 April 2013) 38.1%
Additional rate (dividends paid before 6 April 2013) 42.5%

From 6 April 2016 there’s a new dividend allowance.

Historical and future rates

You can view Income Tax rates and allowances for previous tax years.

New tax bands and allowances are usually announced in the Chancellor of the Exchequer’s Budget or Autumn Statement.

National Insurance and other tax rates

There are different rates and allowances for National Insurance, Capital Gains Tax and Inheritance Tax.

You can view other tax rates and allowances.