{"analytics_identifier":null,"base_path":"/income-tax-rates","content_id":"9b8a4862-56dc-47b1-b56b-8a647fdd72e5","description":"Personal Allowance, Income Tax rates, bands and thresholds.","details":{"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"<p>How much Income Tax you pay in each tax year depends on:</p>\n\n<ul>\n  <li>how much of your income is above your Personal Allowance</li>\n  <li>how much of your income falls within each tax band</li>\n</ul>\n\n<p><a href=\"/income-tax\">Some income is tax-free</a>.</p>\n\n<p>The current tax year is from 6 April 2026 to 5 April 2027.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>This guide is also available <a href=\"/cyfraddau-treth-incwm\">in Welsh (Cymraeg)</a>.</p>\n</div>\n\n<h2 id=\"your-tax-free-personal-allowance\">Your tax-free Personal Allowance</h2>\n\n<p>The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.</p>\n\n<h3 id=\"if-you-earn-more-than-100000\">If you earn more than £100,000</h3>\n\n<p>Your personal allowance goes down by £1 for every £2 that your <a href=\"/guidance/adjusted-net-income\">adjusted net income</a> is above £100,000. This means your allowance is zero if your income is £125,140 or above.</p>\n\n<h3 id=\"blind-persons-allowance\">Blind Person’s Allowance</h3>\n\n<p>You may be able to earn more before you start paying Income Tax if you claim <a href=\"/blind-persons-allowance\">Blind Person’s Allowance</a>. This tax-free allowance is added to your Personal Allowance.</p>\n\n<h2 id=\"income-tax-rates-and-bands\">Income Tax rates and bands</h2>\n\n<p>The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>Income tax bands are different <a href=\"/scottish-rate-income-tax/how-it-works\">if you live in Scotland</a>.</p>\n</div>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Band</th>\n      <th scope=\"col\">Taxable income</th>\n      <th scope=\"col\">Tax rate</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">Personal Allowance</th>\n      <td>Up to £12,570</td>\n      <td>0%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Basic rate</th>\n      <td>£12,571 to £50,270</td>\n      <td>20%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Higher rate</th>\n      <td>£50,271 to £125,140</td>\n      <td>40%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Additional rate</th>\n      <td>over £125,140</td>\n      <td>45%</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>You can also see the <a href=\"/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past#tax-rates-and-bands\">rates and bands without the Personal Allowance</a>. You do not get a Personal Allowance on taxable income over £125,140.</p>\n\n<h3 id=\"if-youre-employed-or-get-a-pension\">If you’re employed or get a pension</h3>\n\n<p><a href=\"/check-income-tax-current-year\">Check your Income Tax</a> to see:</p>\n\n<ul>\n  <li>your Personal Allowance and tax code</li>\n  <li>how much tax you’ve paid in the current tax year</li>\n  <li>how much you’re likely to pay for the rest of the year</li>\n</ul>\n\n<h2 id=\"other-allowances\">Other allowances</h2>\n\n<p>You have tax-free allowances for:</p>\n\n<ul>\n  <li><a href=\"/apply-tax-free-interest-on-savings/how-much-is-tax-free\">savings interest</a></li>\n  <li>\n<a href=\"/tax-on-dividends\">dividend income</a>, if you own shares in a company</li>\n</ul>\n\n<p>You may also have tax-free allowances for:</p>\n\n<ul>\n  <li>your first £1,000 of <a href=\"/working-for-yourself\">income from self-employment</a> - this is your ‘trading allowance’</li>\n  <li>your first £1,000 of <a href=\"/renting-out-a-property/paying-tax\">income from property you rent</a> (unless you’re using the <a href=\"/rent-room-in-your-home/the-rent-a-room-scheme\">Rent a Room Scheme</a>)</li>\n</ul>\n\n<p>Find out whether you’re eligible for the <a href=\"https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income\">trading and property allowances</a>.</p>\n\n<p>You pay tax on any interest, dividends or income over your allowances.</p>\n\n<h2 id=\"paying-less-income-tax\">Paying less Income Tax</h2>\n\n<p>The amount of tax you pay can also be reduced by tax reliefs if you qualify for them, for example:</p>\n\n<ul>\n  <li><a href=\"/donating-to-charity\">charity donations</a></li>\n  <li><a href=\"/tax-relief-for-employees\">job expenses</a></li>\n  <li><a href=\"/tax-on-your-private-pension/pension-tax-relief\">private pension contributions</a></li>\n  <li><a href=\"/income-tax-relief-maintenance-payments\">maintenance payments</a></li>\n</ul>\n\n<h3 id=\"if-youre-married-or-in-a-civil-partnership\">If you’re married or in a civil partnership</h3>\n\n<p>You may be able to <a href=\"/marriage-allowance\">claim Marriage Allowance</a> to reduce your partner’s tax if your income is less than the standard Personal Allowance.</p>\n\n<p>If you do not claim Marriage Allowance and you or your partner were born before 6 April 1935, you may be able to claim <a href=\"/married-couples-allowance\">Married Couple’s Allowance</a>.</p>\n\n","slug":"current-rates-and-allowances","title":"Current rates and allowances"},{"body":"<p>The standard Personal Allowance from 6 April 2025 to 5 April 2026 was £12,570.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Tax rate</th>\n      <th scope=\"col\">Taxable income above your Personal Allowance for 2025 to 2026</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>Basic rate 20%</td>\n      <td>£0 to £50,270 (people with the standard Personal Allowance started paying this rate on income over £12,570)</td>\n    </tr>\n    <tr>\n      <td>Higher rate 40%</td>\n      <td>£50,271 to £125,140 (people with the standard Personal Allowance started paying this rate on income over £50,270)</td>\n    </tr>\n    <tr>\n      <td>Additional rate 45%</td>\n      <td>Over £125,141</td>\n    </tr>\n  </tbody>\n</table>\n\n<div class=\"example\">\n  <p>Example</p>\n\n  <p>You had £35,000 of taxable income and you got the standard Personal Allowance of £12,570. You paid basic rate tax at 20% on  £22,430 (£35,000 minus £12,570).</p>\n</div>\n\n<h2 id=\"when-your-personal-allowance-may-vary\">When your Personal Allowance may vary</h2>\n\n<p>Your Personal Allowance would have been smaller if your <a href=\"/income-tax-rates/income-over-100000\">income was over £100,000</a>, or bigger if you got <a href=\"/marriage-allowance\">Marriage Allowance</a> or <a href=\"/blind-persons-allowance\">Blind Person’s Allowance</a>.</p>\n\n<h2 id=\"other-rates-and-earlier-tax-years\">Other rates and earlier tax years</h2>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) publishes tables with full <a href=\"/government/publications/rates-and-allowances-income-tax\">rates and allowances for current and past tax years</a>.</p>\n\n","slug":"previous-tax-years","title":"Previous tax 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