Income Tax rates and Personal Allowances

Previous tax years

The standard Personal Allowance from 6 April 2017 to 5 April 2018 was £11,500.

Tax rate Taxable income above your Personal Allowance for 2017 to 2018
Basic rate 20% £0 to £33,500
People with the standard Personal Allowance started paying this rate on income over £11,500
Higher rate 40% £33,501 to £150,000
People with the standard Personal Allowance started paying this rate on income over £45,000
Additional rate 45% Over £150,000

Example You had £35,000 of taxable income and you got the standard Personal Allowance of £11,500. You paid basic rate tax at 20% on £23,500 (£35,000 minus £11,500).

Your Personal Allowance would have been smaller if your income was over £100,000, or bigger if you got Marriage Allowance or Blind Person’s Allowance.

Other rates and earlier tax years

HM Revenue and Customs (HMRC) publishes tables with full rates and allowances for current and past tax years.