Calculate Income Tax

Rates and personal allowances (PA)

UK

Tax payer 2017/18 Rate 2017/18 Band 2018/19 Rate 2018/19 Band
non0%£ 0 - £11,5000%£ 0 - £11,850
basic20%£11,501 - £45,00020%£11,851 - £46,350
higher40%£45,001 - £150,00040%£46,351 - £150,000
top45%over £150,00045%over £150,000
Personal Allowance (PA) £11,500 £11,850

Scotland

Tax payer 2017/18 Rate 2017/18 Band 2018/19 Rate 2018/19 Band
non0%£ 0 - £11,5000%£ 0 - £11,850
starter19%£11,851 - £13,850
basic20%£11,501 - £43,00020%£13,851 - £24,000
intermediate21%£24,001 - £43,430
higher40%£43,001 - £150,00041%£43,431 - £150,000
top45%over £150,00046%over £150,000
Personal Allowance (PA) £11,500 £11,850

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of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £123,000 (2017/18) and £100,000 to £123,700 (2018/19).

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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