Calculate Income Tax
Rates and personal allowances (PA)
UK
| Tax Payer | 2018/19 Rate | 2018/19 Band | 2019/20 Rate | 2019/20 Band |
|---|---|---|---|---|
| Tax Payernon | 2018/19 Rate0% | 2018/19 Band£ 0 - £11,850 | 2019/20 Rate0% | 2019/20 Band£ 0 - £12,500 |
| Tax Payerbasic | 2018/19 Rate20% | 2018/19 Band£11,851 - £46,350 | 2019/20 Rate20% | 2019/20 Band£12,501 - £50,000 |
| Tax Payerhigher | 2018/19 Rate40% | 2018/19 Band£46,351 - £150,000 | 2019/20 Rate40% | 2019/20 Band£50,001 - £150,000 |
| Tax Payertop | 2018/19 Rate45% | 2018/19 Bandover £150,000 | 2019/20 Rate45% | 2019/20 Bandover £150,000 |
| Tax PayerPersonal Allowance (PA) | 2018/19 Rate | 2018/19 Band£11,850 | 2019/20 Rate | 2019/20 Band£12,500 |
Scotland
| Tax Payer | 2018/19 Rate | 2018/19 Band | 2019/20 Rate | 2019/20 Band |
|---|---|---|---|---|
| Tax Payernon | 2018/19 Rate0% | 2018/19 Band£ 0 - £11,850 | 2019/20 Rate0% | 2019/20 Band£ 0 - £12,500 |
| Tax Payerstarter | 2018/19 Rate19% | 2018/19 Band£11,851 - £13,850 | 2019/20 Rate19% | 2019/20 Band£12,501 - £13,850 |
| Tax Payerbasic | 2018/19 Rate20% | 2018/19 Band£13,851 - £24,000 | 2019/20 Rate20% | 2019/20 Band£13,851 - £24,000 |
| Tax Payerintermediate | 2018/19 Rate21% | 2018/19 Band£24,001 - £43,430 | 2019/20 Rate21% | 2019/20 Band£24,001 - £43,430 |
| Tax Payerhigher | 2018/19 Rate41% | 2018/19 Band£43,431 - £150,000 | 2019/20 Rate41% | 2019/20 Band£43,431 - £150,000 |
| Tax Payertop | 2018/19 Rate46% | 2018/19 Bandover £150,000 | 2019/20 Rate46% | 2019/20 Bandover £150,000 |
| Tax PayerPersonal Allowance (PA) | 2018/19 Rate | 2018/19 Band£11,850 | 2019/20 Rate | 2019/20 Band£12,500 |
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of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £123,700 (2018/19) and £100,000 to £125,000 (2019/20).
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.