Income tax – bands (after any personal allowance)
UK excluding Scottish Earned or Pension Income
Higher rate threshold (standard personal allowance + basic rate band) is £50,270.
Non-savings income uses up the starting rate for savings.
| Rate | Tax Band | Income tax rate | Dividend tax rate |
| Starting Rate for Savings | £1 – £5,000 | 0% | N/A |
| Basic rate | £1 – £37,700 | 20% | 7.5% |
| Higher Rate | £37,701 – £150,000 | 40% | 32.5% |
| Additional Rate | £150,000+ | 45% | 38.1% |
Scotland only
Scottish tax bands only apply to earned or pension income. The rates above apply to savings or dividend income.
Higher rate threshold (Standard personal allowance + starter rate band + basic rate band + intermediate rate band) is £43,662.
| Rate | Tax Band | Income tax rate |
| Starter Rate | £12,570 – £14,667 | 19% |
| Basic rate | £14,667 – £25,296 | 20% |
| Intermediate Rate | £25,296 – £43,662 | 21% |
| Higher Rate | £43,662 – £150,000 | 41% |
| Additional Rate | £150,000+ | 46% |
Income tax – bands (after any personal allowance)