Calculate Income Tax

Rates and personal allowances (PA)

  2016/17 2017/18
Tax payer Rate Band Rate Band
Non 0% Up to PA 0% Up to PA
Basic 20% PA to £43,000 20% PA to £45,000
Higher 40% £43,001 to £150,000 40% £45,001 to £150,000
Additional 45% Above £150,000 45% Above £150,000
Allowances
Personal allowance (PA)   £11,000   £11,500
  2018/19
Tax payer Rate Band
Non 0% Up to PA
Basic 20% PA to £45,000
Higher 40% £45,001 to £150,000
Additional 45% Above £150,000
Allowances
Personal allowance (PA)   £11,500

Irrespective of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £122,000.

From April 2015 a spouse or civil partner will be entiled to transfer up to £1,060 of their personal allowance to their spouse or civil partner. Couples where neither partner is a higher or additional rate taxpayer will be eligible.

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