UK Taxation

Income Tax rates and Personal Allowances

Your tax-free Personal Allowance

The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on. Your Personal Allowance may be bigger if you claim Marriage Allowance or Blind Person’s Allowance. It’s smaller if your income is over £100,000.

Income Tax rates and bands
The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.

Note: Income tax bands are different if you live in Scotland.

You can also see the rates and bands without the Personal Allowance. You do not get a Personal Allowance on taxable income over £125,140.

If you’re employed or get a pension, 

• check your Income Tax to see:
• your Personal Allowance and tax code
• how much tax you’ve paid in the current tax year
• how much you’re likely to pay for the rest of the year

Other allowances

You have tax-free allowances for:

• savings interest
• dividends, if you own shares in a company

You may also have tax-free allowances for:

• your first £1,000 of income from self-employment – this is your ‘trading allowance’
• your first £1,000 of income from property you rent (unless you’re using the Rent a Room Scheme)

Find out whether you’re eligible for the trading and property allowances.

You pay tax on any interest, dividends, or income over your allowances.

Paying less Income Tax

You may be able to claim Income Tax reliefs if you’re eligible for them.

If you’re married or in a civil partnership

You may be able to claim Marriage Allowance to reduce your partner’s tax if your income is less than the standard Personal Allowance.

If you do not claim Marriage Allowance and you or your partner were born before 6 April 1935, you may be able to claim Married Couple’s Allowance.