Calculate Income Tax

Rates and personal allowances (PA)

UK

Tax Payer 2020/21 Rate 2020/21 Band 2021/22 Rate 2021/22 Band
Tax Payernon2020/21 Rate0%2020/21 Band£ 0 - £12,5002021/22 Rate0%2021/22 Band£ 0 - £12,570
Tax Payerbasic2020/21 Rate20%2020/21 Band£12,501 - £50,0002021/22 Rate20%2021/22 Band£12,571 - £50,270
Tax Payerhigher2020/21 Rate40%2020/21 Band£50,001 - £150,0002021/22 Rate40%2021/22 Band£50,271 - £150,000
Tax Payertop2020/21 Rate45%2020/21 Bandover £150,0002021/22 Rate45%2021/22 Bandover £150,000
Tax PayerPersonal Allowance (PA)2020/21 Rate 2020/21 Band£12,5002021/22 Rate 2021/22 Band£12,570

Scotland

Tax Payer 2020/21 Rate 2020/21 Band 2021/22 Rate 2021/22 Band
Tax Payernon2020/21 Rate0%2020/21 Band£ 0 - £12,5002021/22 Rate0%2021/22 Band£ 0 - £12,570
Tax Payerstarter2020/21 Rate19%2020/21 Band£12,501 - £13,8502021/22 Rate19%2021/22 Band£12,571 - £14,667
Tax Payerbasic2020/21 Rate20%2020/21 Band£13,851 - £24,0002021/22 Rate20%2021/22 Band£14,668 - £25,296
Tax Payerintermediate2020/21 Rate21%2020/21 Band£24,001 - £43,4302021/22 Rate21%2021/22 Band£25,297 - £43,662
Tax Payerhigher2020/21 Rate41%2020/21 Band£43,431 - £150,0002021/22 Rate41%2021/22 Band£43,663 - £150,000
Tax Payertop2020/21 Rate46%2020/21 Bandover £150,0002021/22 Rate46%2021/22 Bandover £150,000
Tax PayerPersonal Allowance (PA)2020/21 Rate 2020/21 Band£12,5002021/22 Rate 2021/22 Band£12,570

Irrespective of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £125,000 (2020/21) and £100,000 to £125,140 (2021/22).

From April 2015 a spouse or civil partner will be entiled to transfer up to £1,060 of their personal allowance to their spouse or civil partner. Couples where neither partner is a higher or additional rate taxpayer will be eligible.