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Guidance

Rates and allowances for Income Tax

Find the rates and allowances for Income Tax including the previous 3 tax years.

Updates to this page

From:
HM Revenue & Customs
Published:
1 January 2014
Last updated:
6 April 2026
Show all updates

  1. Rates, allowances and duties have been updated for the tax year 2026 to 2027.

  2. Rates, allowances and duties have been updated for the tax year 2025 to 2026.

  3. The personal allowance rate for 2021 to 2022 has been corrected to £12,570. The basic tax rate for England, Northern Ireland Wales for 2021 to 2022 has been corrected to £37,700. The higher tax rate for England, Northern Ireland Wales for 2021 to 2022 has been corrected to £37,701.

  4. The historical and future rates section has been updated for a Scottish Budget announcement on 19 December 2023.

  5. Scotland tax rates and bands table has been updated to confirm that the 42% higher rate and the 47% top rate for Income Tax is for the 2023 to 2024 tax year. Corrected England, Northern Ireland and Wales additional rate for Income Tax for the 2020 to 2021 tax year to over £150,000. Corrected the Income Tax starting rate for savings for England, Northern Ireland, Wales and Scotland to 0%.

  6. Rates, allowances for Income Tax have been updated for the tax year 2023 to 2024.

  7. The rates for tax on dividends have been updated.

  8. The tax rates and bands table has been updated. Basic rate band values for England & Northern Ireland and Wales have been corrected from £37,000 to £37,700.

  9. Rates, allowances and duties have been updated for the tax year 2022 to 2023.

  10. Rates and allowances updated for 2021 to 2022.

  11. Tax rates and allowances have been added for the tax year 2020 to 2021.

  12. Rates, allowances and duties have been updated for the tax year 2019 to 2020.

  13. Rates, allowances and duties have been updated.

  14. Rates, allowances and duties have been updated for the tax year 2018 to 2019.

  15. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  16. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  17. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  18. First published.

Documents

Income Tax rates and allowances for current and previous tax years

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This publication includes all Income Tax rates, allowances and bands for the current and previous 3 tax years.

It also includes ways to find to historical and future rates, announced in previous budget or financial statements.

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