Income Tax rates and allowances for current and previous tax years
Updated 6 April 2025
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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 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 | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|---|
| Personal Allowance | 拢12,570 | 拢12,570 | 拢12,570 | 拢12,570 |
| Income limit for Personal Allowance | 拢100,000 | 拢100,000 | 拢100,000 | 拢100,000 |
The Personal Allowance goes down by 拢1 for every 拢2 of income above the 拢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 | 拢10,600 | 拢10,500 | 拢10,500 |
| Personal Allowance for people born before 6 April 1938 | 拢10,660 | 拢10,660 | 拢10,660 |
| Income limit for Personal Allowance | 拢27,700 | 拢27,000 | 拢26,100 |
This Personal Allowance goes down by 拢1 for every 拢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 | 拢10,500 |
| Personal Allowance for people aged 75 and over | 拢10,660 |
| Income limit for Personal Allowance | 拢25,400 |
Other allowances
| Allowances | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|---|
| 鈥� maximum amount | 拢11,270 | 拢11,080 | 拢10,375 | 拢9,415 |
| 鈥� minimum amount | 拢4,360 | 拢4,280 | 拢4,010 | 拢3,640 |
| 拢3,130 | 拢3,070 | 拢2,870 | 拢2,600 |
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 2025 to 2026 tax year and the previous 3 years.
England, Northern Ireland and Wales
| Band | Rate | Income after allowances 2025 to 2026 |
Income after allowances 2024 to 2025 |
Income after allowances 2023 to 2024 |
Income after allowances 2022 to 2023 |
|---|---|---|---|---|---|
| 0% | Up to 拢5,000 | Up to 拢5,000 | Up to 拢5,000 | Up to 拢5,000 | |
| Basic rate | 20% | Up to 拢37,700 | Up to 拢37,700 | Up to 拢37,700 | Up to 拢37,700 |
| Higher rate | 40% | 拢37,701 to 拢125,140 | 拢37,701 to 拢125,140 | 拢37,701 to 拢150,000 | 拢37,701 to 拢150,000 |
| Additional rate | 45% | Over 拢125,141 | Over 拢125,141 | Over 拢125,141 | Over 拢150,000 |
Scotland
| Band | Rate | Income after allowances 2025 to 2026 |
Income after allowances 2024 to 2025 |
Income after allowances 2023 to 2024 |
Income after allowances 2022 to 2023 |
|---|---|---|---|---|---|
| 0% | Up to 拢5,000 | Up to 拢5,000 | Up to 拢5,000 | Up to 拢5,000 | |
| Starter rate | 19% | Up to 拢2,827 | Up to 拢2,306 | Up to 拢2,162 | Up to 拢2,162 |
| Basic rate | 20% | 拢2,828 to 拢14,921 | 拢2,307 to 拢13,991 | 拢2,163 to 拢13,118 | 拢2,163 to 拢13,118 |
| Intermediate rate | 21% | 拢14,922 to 拢31,092 | 拢13,992 to 拢31,092 | 拢13,119 to 拢31,092 | 拢13,119 to 拢31,092 |
| Higher rate for tax year 2025 to 2026 |
42% | 拢31,093 to 拢62,430 | 拢31,093 to 拢62,430 | 鈥� | 鈥� |
| Higher rate for tax year 2023 to 2024 |
42% | 鈥� | 鈥� | 拢31,093 to 拢125,140 | 鈥� |
| Higher rate for tax years up to and including 2022 to 2023 | 41% | 鈥� | 鈥� | 鈥� | 拢31,093 to 拢150,000 |
| Advanced rate for tax years up to and including 2025 to 2026 | 45% | 拢62,431 to 拢125,140 | 拢62,431 to 拢125,140 | 鈥� | 鈥� |
| Top rate for tax years up to and including 2025 to 2026 |
48% | Over 拢125,141 | Over 拢125,141 | 鈥� | 鈥� |
| Top rate for tax year 2023 to 2024 |
47% | 鈥� | 鈥� | Over 拢125,141 | 鈥� |
| Top rate for tax years up to and including 2022 to 2023 |
46% | 鈥� | 鈥� | 鈥� | Over 拢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鈥檚 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鈥檚 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.