Calculate Income Tax

Rates and personal allowances (PA)

UK

Tax Payer 2018/19 Rate 2018/19 Band 2019/20 Rate 2019/20 Band
Tax Payernon2018/19 Rate0%2018/19 Band£ 0 - £11,8502019/20 Rate0%2019/20 Band£ 0 - £12,500
Tax Payerbasic2018/19 Rate20%2018/19 Band£11,851 - £46,3502019/20 Rate20%2019/20 Band£12,501 - £50,000
Tax Payerhigher2018/19 Rate40%2018/19 Band£46,351 - £150,0002019/20 Rate40%2019/20 Band£50,001 - £150,000
Tax Payertop2018/19 Rate45%2018/19 Bandover £150,0002019/20 Rate45%2019/20 Bandover £150,000
Tax PayerPersonal Allowance (PA)2018/19 Rate 2018/19 Band£11,8502019/20 Rate 2019/20 Band£12,500

Scotland

Tax Payer 2018/19 Rate 2018/19 Band 2019/20 Rate 2019/20 Band
Tax Payernon2018/19 Rate0%2018/19 Band£ 0 - £11,8502019/20 Rate0%2019/20 Band£ 0 - £12,500
Tax Payerstarter2018/19 Rate19%2018/19 Band£11,851 - £13,8502019/20 Rate19%2019/20 Band£12,501 - £13,850
Tax Payerbasic2018/19 Rate20%2018/19 Band£13,851 - £24,0002019/20 Rate20%2019/20 Band£13,851 - £24,000
Tax Payerintermediate2018/19 Rate21%2018/19 Band£24,001 - £43,4302019/20 Rate21%2019/20 Band£24,001 - £43,430
Tax Payerhigher2018/19 Rate41%2018/19 Band£43,431 - £150,0002019/20 Rate41%2019/20 Band£43,431 - £150,000
Tax Payertop2018/19 Rate46%2018/19 Bandover £150,0002019/20 Rate46%2019/20 Bandover £150,000
Tax PayerPersonal Allowance (PA)2018/19 Rate 2018/19 Band£11,8502019/20 Rate 2019/20 Band£12,500

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of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £123,700 (2018/19) and £100,000 to £125,000 (2019/20).

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.