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The National Archives
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How much Income Tax someone pays in each tax year (from 6 April to 5 April the following year) depends on how much of:
- their taxable income is above their Personal Allowance
- this falls within each tax band
Personal Allowances
The Personal Allowance is the amount of income a person can get before they pay tax.
| Allowances | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Personal Allowance | £12,570 | £12,570 | £12,570 | £12,500 |
| 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 the 2016 to 2017 tax year onwards, 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 will not go below the standard Personal Allowance for that year.
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 | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Married Couple’s Allowance — maximum amount | — | £10,375 | £9,415 | £9,125 |
| Married Couple’s Allowance — minimum amount | — | £4,010 | £3,640 | £3,530 |
| Blind Person’s Allowance | — | £2,870 | £2,600 | £2,520 |
Tax rates and bands
Tax is paid on the amount of taxable income remaining after the Personal Allowance has been deducted.
The following rates are for the 2024 to 2025 tax year and the previous 3 years.
England, Northern Ireland and Wales
| Band | Rate | Income after allowances 2024 to 2025 | Income after allowances 2023 to 2024 | Income after allowances 2022 to 2023 | Income after allowances 2021 to 2022 |
|---|---|---|---|---|---|
| Starting rate for savings | 0% | — | Up to £5,000 | Up to £5,000 | Up to £5,000 |
| Basic rate | 20% | — | Up to £37,700 | Up to £37,700 | Up to £37,500 |
| Higher rate | 40% | — | £37,701 to £125,140 | £37,701 to £150,000 | £37,501 to £150,000 |
| Additional rate | 45% | — | Over £125,141 | Over £150,000 | Over £150,000 |
Scotland
| Band | Rate | Income after allowances 2024 to 2025 | Income after allowances 2023 to 2024 | Income after allowances 2022 to 2023 | Income after allowances 2021 to 2022 |
|---|---|---|---|---|---|
| Starting rate for savings | 0% | Up to £5,000 | Up to £5,000 | Up to £5,000 | Up to £5,000 |
| Starter rate | 19% | Up to £2,306 | Up to £2,162 | Up to £2,162 | Up to £2,097 |
| Basic rate | 20% | £2,307 to £13,991 | £2,163 to £13,118 | £2,163 to £13,118 | £2,098 to £12,726 |
| Intermediate rate | 21% | £13,992 to £31,092 | £13,119 to £31,092 | £13,119 to £31,092 | £12,727 to £31,092 |
| Highter rate for tax year 2024 to 2025 | 42% | £31,093 to £62,430 | — | — | — |
| Higher rate for tax year 2023 to 2024 | 42% | — | £31,093 to £125,140 | — | — |
| Higher rate for tax years up to and including 2022 to 2023 | 41% | — | — | £31,093 to £150,000 | £31,093 to £150,000 |
| Advanced rate for tax years up to and including 2024 to 2025 | 45% | £62,431 to £125,140 | — | — | — |
| Top rate for tax year 2024 to 2025 | 48% | Over £125,141 | — | — | — |
| Top rate for tax year 2023 to 2024 | 47% | — | Over £125,141 | — | — |
| Top rate for tax years up to and including 2022 to 2023 | 46% | — | — | 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) | 37.5% |
| Additional rate (dividends paid before 6 April 2013) | 42.5% |
From 6 April 2016 there’s a new dividend allowance.
Historical and future rates
For historical rates, find out more about 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.
Find out more about other tax rates and allowances.
