Guidance

Income Tax rates and allowances for current and previous tax years

Updated 14 August 2024

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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 £12,570
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 £37,700
Higher rate 40% £37,701 to £125,140 £37,701 to £150,000 £37,701 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
Higher 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.