GOV.UK
Guidance
Income Tax rates and allowances for current and past years
Updated 1 May 2018
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past
How much Income Tax someone pays in each tax year (from 6 April to the 5 April the following year) depends on:
- how much of their taxable income is above their Personal Allowance
- how much of this falls within each tax band
Personal Allowances
The Personal Allowance is the amount of income a person can get before they pay tax.
| Allowances | 2018 to 2019 | 2017 to 2018 | 2016 to 2017 | 2015 to 2016 |
|---|---|---|---|---|
| Personal Allowance | £11,850 | £11,500 | £11,000 | £10,600 |
| Income limit for Personal Allowance | £100,000 | £100,000 | £100,000 | £100,000 |
The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.
Personal Allowances for people born before 6 April 1948
People born before 6 April 1948 may be entitled to a bigger Personal Allowance.
From 2016 to 2017, everyone gets the standard Personal Allowance.
| Allowances | 2015 to 2016 | 2014 to 2015 | 2013 to 2014 |
|---|---|---|---|
| Personal Allowance for people born between 6 April 1938 and 5 April 1948 | £10,600 | £10,500 | £10,500 |
| Personal Allowance for people born before 6 April 1938 | £10,660 | £10,660 | £10,660 |
| Income limit for Personal Allowance | £27,700 | £27,000 | £26,100 |
This Personal Allowance goes down by £1 for every £2 above the income limit. It won’t go below the standard Personal Allowance for that year. There’s more guidance about Personal Allowances for people born before 6 April 1948 and pre 6 April 1938.
Before 2013 to 2014
Before the 2013 to 2014 tax year, the bigger Personal Allowance was based on age instead of date of birth.
| Allowances | 2012 to 2013 |
|---|---|
| Personal Allowance for people aged 65 to 74 | £10,500 |
| Personal Allowance for people aged 75 and over | £10,660 |
| Income limit for Personal Allowance | £25,400 |
Other allowances
| Allowances | 2018 to 2019 | 2017 to 2018 | 2016 to 2017 | 2015 to 2016 |
|---|---|---|---|---|
| Married Couple’s Allowance - maximum amount | £8,695 | £8,445 | £8,355 | £8,355 |
| Married Couple’s Allowance - minimum amount | £3,360 | £3,260 | £3,220 | £3,220 |
| Blind Person’s Allowance | £2,390 | £2,320 | £2,290 | £2,290 |
Tax rates and bands
Tax is paid on the amount of taxable income remaining after allowances have been deducted.
| Band | Rate | Income after allowances 2018 to 2019 |
Income after allowances 2017 to 2018 |
Income after allowances 2016 to 2017 |
Income after allowances 2015 to 2016 |
|---|---|---|---|---|---|
| Starting rate for savings | 10% (0% from 2015 to 2016) | Up to £5,000 | Up to £5,000 | Up to £5,000 | Up to £5,000 |
| Starter rate in Scotland | 19% | Up to £2,000 | - | - | - |
| Basic rate in Scotland | 20% | £2,001 to £12,150 | Up to £31,500 | Up to £32,000 | Up to £31,785 |
| Basic rate in rest of UK | 20% | Up to £34,500 | Up to £33,500 | Up to £32,000 | Up to £31,785 |
| Intermediate rate in Scotland | 21% | £12,151 to £31,580 | - | - | - |
| Higher rate in Scotland | 40% (41% from 2018 to 2019) |
£31,581 to £150,000 | £31,501 to £150,000 | £32,001 to £150,000 | £31,786 to £150,000 |
| Higher rate in rest of UK | 40% | £34,501 to £150,000 | £33,501 to £150,000 | £32,001 to £150,000 | £31,786 to £150,000 |
| Top rate in Scotland | 46% | Over £150,000 | - | - | - |
| Rest of UK Additional rate | 45% | Over £150,000 | Over £150,000 | Over £150,000 | Over £150,000 |
Dividends
The following rates for tax on dividends apply from 6 April 2010 to 5 April 2016.
| Band | Dividend tax rates |
|---|---|
| Basic rate (and non-taxpayers) | 10% |
| Higher rate | 32.5% |
| Additional rate (from 6 April 2013) | 37.5% |
| Additional rate (dividends paid before 6 April 2013) | 42.5% |
From 6 April 2016 there’s a new dividend allowance.
Historical and future rates
You can view Income Tax rates and allowances for previous tax years.
New tax bands and allowances are usually announced in the Chancellor of the Exchequer’s Budget or Autumn Statement.
National Insurance and other tax rates
There are different rates and allowances for National Insurance, Capital Gains Tax and Inheritance Tax.
You can view other tax rates and allowances.