Calculate Income Tax

Rates and personal allowances (PA)

UK

Tax Payer 2021/22 Rate 2021/22 Band 2022/23 Rate 2022/23 Band
Tax Payernon2021/22 Rate0%2021/22 Band£ 0 - £12,5702022/23 Rate0%2022/23 Band£ 0 - £12,570
Tax Payerbasic2021/22 Rate20%2021/22 Band£12,571 - £50,2702022/23 Rate20%2022/23 Band£12,571 - £50,270
Tax Payerhigher2021/22 Rate40%2021/22 Band£50,271 - £150,0002022/23 Rate40%2022/23 Band£50,271 - £150,000
Tax Payertop2021/22 Rate45%2021/22 Bandover £150,0002022/23 Rate45%2022/23 Bandover £150,000
Tax PayerPersonal Allowance (PA)2021/22 Rate 2021/22 Band£12,5702022/23 Rate 2022/23 Band£12,570

Scotland

Tax Payer 2021/22 Rate 2021/22 Band 2022/23 Rate 2022/23 Band
Tax Payernon2021/22 Rate0%2021/22 Band£ 0 - £12,5702022/23 Rate0%2022/23 Band£ 0 - £12,570
Tax Payerstarter2021/22 Rate19%2021/22 Band£12,571 - £14,6672022/23 Rate19%2022/23 Band£12,571 - £14,732
Tax Payerbasic2021/22 Rate20%2021/22 Band£14,668 - £25,2962022/23 Rate20%2022/23 Band£14,733 - £25,688
Tax Payerintermediate2021/22 Rate21%2021/22 Band£25,297 - £43,6622022/23 Rate21%2022/23 Band£25,689 - £43,662
Tax Payerhigher2021/22 Rate41%2021/22 Band£43,663 - £150,0002022/23 Rate41%2022/23 Band£43,663 - £150,000
Tax Payertop2021/22 Rate46%2021/22 Bandover £150,0002022/23 Rate46%2022/23 Bandover £150,000
Tax PayerPersonal Allowance (PA)2021/22 Rate 2021/22 Band£12,5702022/23 Rate 2022/23 Band£12,570

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of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £125,140 (2021/22) and £100,000 to £125,140 (2022/23).

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.