Current rates - 6 April 2025 to 5 April 2026
How much Income Tax you pay depends on:
- how much of your income is above your Personal Allowance
- how much of your income falls within each tax band
You do not pay tax on your Personal Allowance. Most people's Personal Allowance is £12,570.
Read more about tax-free Personal Allowances.
Income rates and bands
| Taxable income | Tax rate | Band |
|---|---|---|
| up to £12,570 | 0% | Personal Allowance |
| £12,571 to £15,397 | 19% | Starter rate |
| £15,398 to £27,491 | 20% | Scottish basic rate |
| £27,492 to £43,662 | 21% | Intermediate rate |
| £43,663 to £75,000 | 42% | Higher rate |
| £75,001 to £125,140 | 45% | Advanced rate |
| Over £125,140 | 48% | Top rate |
2024 to 2025 tax year
| Taxable income | Tax rate | Band |
|---|---|---|
| up to £12,570 | 0% | Personal Allowance |
| £12,571 to £14,876 | 19% | Starter rate |
| £14,877 to £26,561 | 20% | Scottish basic rate |
| £26,562 to £43,662 | 21% | Intermediate rate |
| £43,663 to £75,000 | 42% | Higher rate |
| £75,001 to £125,140 | 45% | Advanced rate |
| over £125,140 | 48% | Top rate |
2023 to 2024 tax year
| Taxable income | Tax rate | Band |
|---|---|---|
| Up to £12,570 | 0% | Personal Allowance |
| £12,571 to £14,732 | 19% | Starter rate |
| £14,733 to £25,688 | 20% | Scottish basic rate |
| £25,689 to £43,662 | 21% | Intermediate rate |
| £43,663 to £125,140 | 42% | Higher rate |
| Over £125,140 | 47% | Top rate |