{"analytics_identifier":null,"base_path":"/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past","content_id":"e58eeb38-0308-4232-81f7-0958c9a882e5","description":null,"details":{"body":"<div class=\"govspeak\"><p>This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. You can find out more about this licence on the <a rel=\"external\" href=\"https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/open-government-licence/copyright-notices-attribution-statements/\">National Archives</a> website, by email: <a href=\"mailto:psi@nationalarchives.gov.uk\">psi@nationalarchives.gov.uk</a>, or write to:</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nInformation Policy Team<br>The National Archives<br>Kew<br>London<br>TW9 4DU\n</p></div></div>\n\n<p>Where we have identified any third-party copyright information you will need to obtain permission from the copyright holders concerned.</p>\n\n<p>How much Income Tax someone pays in each tax year (from 6 April to 5 April the following year) depends on how much of:</p>\n\n<ul>\n  <li>their <a href=\"http://www.gov.uk/income-tax\">taxable income</a> is above their Personal Allowance</li>\n  <li>this falls within each tax band</li>\n</ul>\n\n<h2 id=\"personal-allowances\">Personal Allowances</h2>\n\n<p>The Personal Allowance is the amount of income a person can get before they pay tax.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Allowances</th>\n      <th scope=\"col\">2026 to 2027</th>\n      <th scope=\"col\">2025 to 2026</th>\n      <th scope=\"col\">2024 to 2025</th>\n      <th scope=\"col\">2023 to 2024</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>Personal Allowance</td>\n      <td>£12,570</td>\n      <td>£12,570</td>\n      <td>£12,570</td>\n      <td>£12,570</td>\n    </tr>\n    <tr>\n      <td>Income limit for Personal Allowance</td>\n      <td>£100,000</td>\n      <td>£100,000</td>\n      <td>£100,000</td>\n      <td>£100,000</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.</p>\n\n<h3 id=\"personal-allowances-for-people-born-before-6-april-1948\">Personal Allowances for people born before 6 April 1948</h3>\n\n<p>People born before 6 April 1948 may be entitled to a bigger Personal Allowance.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>From the 2016 to 2017 tax year onwards, everyone gets the standard Personal Allowance.</p>\n</div>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Allowances</th>\n      <th scope=\"col\">2015 to 2016</th>\n      <th scope=\"col\">2014 to 2015</th>\n      <th scope=\"col\">2013 to 2014</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>Personal Allowance for people born between 6 April 1938 and 5 April 1948</td>\n      <td>£10,600</td>\n      <td>£10,500</td>\n      <td>£10,500</td>\n    </tr>\n    <tr>\n      <td>Personal Allowance for people born before 6 April 1938</td>\n      <td>£10,660</td>\n      <td>£10,660</td>\n      <td>£10,660</td>\n    </tr>\n    <tr>\n      <td>Income limit for Personal Allowance</td>\n      <td>£27,700</td>\n      <td>£27,000</td>\n      <td>£26,100</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>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.</p>\n\n<h4 id=\"before-2013-to-2014\">Before 2013 to 2014</h4>\n\n<p>Before the 2013 to 2014 tax year, the bigger Personal Allowance was based on age instead of date of birth.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Allowances</th>\n      <th scope=\"col\">2012 to 2013</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>Personal Allowance for people aged 65 to 74</td>\n      <td>£10,500</td>\n    </tr>\n    <tr>\n      <td>Personal Allowance for people aged 75 and over</td>\n      <td>£10,660</td>\n    </tr>\n    <tr>\n      <td>Income limit for Personal Allowance</td>\n      <td>£25,400</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"other-allowances\">Other allowances</h3>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Allowances</th>\n      <th scope=\"col\">2026 to 2027</th>\n      <th scope=\"col\">2025 to 2026</th>\n      <th scope=\"col\">2024 to 2025</th>\n      <th scope=\"col\">2023 to 2024</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>\n<a href=\"http://www.gov.uk/married-couples-allowance\">Married Couple’s Allowance</a> — maximum amount</td>\n      <td>£11,700</td>\n      <td>£11,270</td>\n      <td>£11,080</td>\n      <td>£10,375</td>\n    </tr>\n    <tr>\n      <td>\n<a href=\"http://www.gov.uk/married-couples-allowance\">Married Couple’s Allowance</a> — minimum amount</td>\n      <td>£4,530</td>\n      <td>£4,360</td>\n      <td>£4,280</td>\n      <td>£4,010</td>\n    </tr>\n    <tr>\n      <td><a href=\"http://www.gov.uk/blind-persons-allowance\">Blind Person’s Allowance</a></td>\n      <td>£3,250</td>\n      <td>£3,130</td>\n      <td>£3,070</td>\n      <td>£2,870</td>\n    </tr>\n    <tr>\n      <td><a href=\"https://www.gov.uk/tax-on-dividends\">Dividend allowance</a></td>\n      <td>£500</td>\n      <td>£500</td>\n      <td>£500</td>\n      <td>£1,000</td>\n    </tr>\n  </tbody>\n</table>\n\n<h2 id=\"tax-rates-and-bands\">Tax rates and bands</h2>\n\n<p>Tax is paid on the amount of taxable income remaining after the Personal Allowance has been deducted.</p>\n\n<p>The following rates are for the 2026 to 2027 tax year and the previous 3 years.</p>\n\n<h3 id=\"england-northern-ireland-and-wales\">England, Northern Ireland and Wales</h3>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Band</th>\n      <th scope=\"col\">Rate</th>\n      <th scope=\"col\">Income after allowances<br>2026 to 2027</th>\n      <th scope=\"col\">Income after allowances<br>2025 to 2026</th>\n      <th scope=\"col\">Income after allowances<br>2024 to 2025</th>\n      <th scope=\"col\">Income after allowances <br>2023 to 2024</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td><a href=\"http://www.gov.uk/apply-tax-free-interest-on-savings/10-savings-rate\">Starting rate for savings</a></td>\n      <td>0%</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n    </tr>\n    <tr>\n      <td>Basic rate</td>\n      <td>20%</td>\n      <td>Up to £37,700</td>\n      <td>Up to £37,700</td>\n      <td>Up to £37,700</td>\n      <td>Up to £37,700</td>\n    </tr>\n    <tr>\n      <td>Higher rate</td>\n      <td>40%</td>\n      <td>£37,701 to £125,140</td>\n      <td>£37,701 to £125,140</td>\n      <td>£37,701 to £125,140</td>\n      <td>£37,701 to £125,140</td>\n    </tr>\n    <tr>\n      <td>Additional rate</td>\n      <td>45%</td>\n      <td>Over £125,141</td>\n      <td>Over £125,141</td>\n      <td>Over £125,141</td>\n      <td>Over £125,141</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"scotland\">Scotland</h3>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Band</th>\n      <th scope=\"col\">Rate</th>\n      <th scope=\"col\">Income after allowances<br>2026 to 2027</th>\n      <th scope=\"col\">Income after allowances<br>2025 to 2026</th>\n      <th scope=\"col\">Income after allowances <br>2024 to 2025</th>\n      <th scope=\"col\">Income after allowances <br>2023 to 2024</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td><a href=\"http://www.gov.uk/apply-tax-free-interest-on-savings/10-savings-rate\">Starting rate for savings</a></td>\n      <td>0%</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n      <td>Up to £5,000</td>\n    </tr>\n    <tr>\n      <td>Starter rate</td>\n      <td>19%</td>\n      <td>Up to £3,967</td>\n      <td>Up to £2,827</td>\n      <td>Up to £2,306</td>\n      <td>Up to £2,162</td>\n    </tr>\n    <tr>\n      <td>Basic rate</td>\n      <td>20%</td>\n      <td>£3,968 to £16,956</td>\n      <td>£2,828 to £14,921</td>\n      <td>£2,307 to £13,991</td>\n      <td>£2,163 to £13,118</td>\n    </tr>\n    <tr>\n      <td>Intermediate rate</td>\n      <td>21%</td>\n      <td>£16,957 to £31,092</td>\n      <td>£14,922 to £31,092</td>\n      <td>£13,992 to £31,092</td>\n      <td>£13,119 to £31,092</td>\n    </tr>\n    <tr>\n      <td>Higher rate for tax year <br>2026 to 2027</td>\n      <td>42%</td>\n      <td>£31,093 to £62,430</td>\n      <td>£31,093 to £62,430</td>\n      <td>£31,093 to £62,430</td>\n      <td>—</td>\n    </tr>\n    <tr>\n      <td>Higher rate for tax year <br>2023 to 2024</td>\n      <td>42%</td>\n      <td>—</td>\n      <td>—</td>\n      <td>—</td>\n      <td>£31,093 to £125,140</td>\n    </tr>\n    <tr>\n      <td>Advanced rate for tax years up to and including 2026 to 2027</td>\n      <td>45%</td>\n      <td>£62,431 to £125,140</td>\n      <td>£62,431 to £125,140</td>\n      <td>£62,431 to £125,140</td>\n      <td>—</td>\n    </tr>\n    <tr>\n      <td>Top rate for tax years up to and including <br>2026 to 2027</td>\n      <td>48%</td>\n      <td>Over £125,141</td>\n      <td>Over £125,141</td>\n      <td>Over £125,141</td>\n      <td>—</td>\n    </tr>\n    <tr>\n      <td>Top rate for tax year <br>2023 to 2024</td>\n      <td>47%</td>\n      <td>—</td>\n      <td>—</td>\n      <td>—</td>\n      <td>Over £125,141</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"dividends\">Dividends</h3>\n\n<p>You only pay tax on any dividend income above the dividend allowance.</p>\n\n<p>The following rates are for the 2026 to 2027 tax year and the previous 3 years.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Band</th>\n      <th scope=\"col\">Dividend tax rates <br>2026 to 2027</th>\n      <th scope=\"col\">Dividend tax rates <br>2025 to 2026</th>\n      <th scope=\"col\">Dividend tax rates <br>2024 to 2025</th>\n      <th scope=\"col\">Dividend tax rates <br>2023 to 2024</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>Basic rate</td>\n      <td>10.75%</td>\n      <td>8.75%</td>\n      <td>8.75%</td>\n      <td>8.75%</td>\n    </tr>\n    <tr>\n      <td>Higher rate</td>\n      <td>35.75%</td>\n      <td>33.75%</td>\n      <td>33.75%</td>\n      <td>33.75%</td>\n    </tr>\n    <tr>\n      <td>Additional rate</td>\n      <td>39.35%</td>\n      <td>39.35%</td>\n      <td>39.35%</td>\n      <td>39.35%</td>\n    </tr>\n  </tbody>\n</table>\n\n<h2 id=\"historical-and-future-rates\">Historical and future rates</h2>\n\n<p>For historical rates, find out more about <a href=\"https://www.gov.uk/government/collections/tax-structure-and-parameters-statistics\">Income Tax rates and allowances for previous tax years</a>.</p>\n\n<p>New tax bands and allowances are usually announced in the Chancellor of the Exchequer’s budget or autumn statement.</p>\n\n<h2 id=\"national-insurance-and-other-tax-rates\">National Insurance and other tax rates</h2>\n\n<p>There are different rates and allowances for <a href=\"https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions\">National Insurance</a>, <a href=\"https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax\">Capital Gains Tax</a> and <a href=\"https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates\">Inheritance Tax</a>.</p>\n\n<p>Find out more about <a href=\"https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs\">other tax rates and allowances</a>.</p>\n</div>","first_published_version":false,"headers":[{"headers":[{"headers":[{"id":"before-2013-to-2014","level":4,"text":"Before 2013 to 2014"}],"id":"personal-allowances-for-people-born-before-6-april-1948","level":3,"text":"Personal Allowances for people born before 6 April 1948"},{"id":"other-allowances","level":3,"text":"Other allowances"}],"id":"personal-allowances","level":2,"text":"Personal Allowances"},{"headers":[{"id":"england-northern-ireland-and-wales","level":3,"text":"England, Northern Ireland and Wales"},{"id":"scotland","level":3,"text":"Scotland"},{"id":"dividends","level":3,"text":"Dividends"}],"id":"tax-rates-and-bands","level":2,"text":"Tax rates and 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