Income Tax rates and Personal Allowances
Previous tax years
The standard Personal Allowance from 6 April 2022 to 5 April 2023 was £12,570.
| Tax rate | Taxable income above your Personal Allowance for 2022 to 2023 |
|---|---|
| Basic rate 20% | £0 to £37,700 People with the standard Personal Allowance started paying this rate on income over £12,570 |
| Higher rate 40% | £37,701 to £150,000 People with the standard Personal Allowance started paying this rate on income over £50,270 |
| Additional rate 45% | Over £150,000 |
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).
Your Personal Allowance would have been smaller if your income was over £100,000, or bigger if you got Marriage Allowance or Blind Person’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.