Income Tax rates and Personal Allowances

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Previous tax years

The standard Personal Allowance from 6 April 2024 to 5 April 2025 was £12,570.

Tax rate Taxable income above your Personal Allowance for 2024 to 2025
Basic rate 20% £0 to £50,270 (people with the standard Personal Allowance started paying this rate on income over £12,570)
Higher rate 40% £50,271 to £125,140 (people with the standard Personal Allowance started paying this rate on income over £50,270)
Additional rate 45% Over £125,141

Example

You had £35,000 of taxable income and you got the standard Personal Allowance of £12,570. You paid basic rate tax at 20% on  £22,430 (£35,000 minus £12,570).

When your Personal Allowance may vary

Your Personal Allowance would have been smaller if your income was over £100,000, or bigger if you got Marriage Allowance or Blind Person바카라 사이트™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.