Calculate Income Tax

Rates and personal allowances (PA)

Scotland

Tax Payer2017/18 Rate2017/18 Band2018/19 Rate2018/19 Band
Tax Payernon2017/18 Rate0%2017/18 Band£ 0 - £11,5002018/19 Rate0%2018/19 Band£ 0 - £11,850
Tax Payerstarter2017/18 Rate2017/18 Band2018/19 Rate19%2018/19 Band£11,851 - £13,850
Tax Payerbasic2017/18 Rate20%2017/18 Band£11,501 - £43,0002018/19 Rate20%2018/19 Band£13,851 - £24,000
Tax Payerintermediate2017/18 Rate2017/18 Band2018/19 Rate21%2018/19 Band£24,001 - £43,430
Tax Payerhigher2017/18 Rate40%2017/18 Band£43,001 - £150,0002018/19 Rate41%2018/19 Band£43,431 - £150,000
Tax Payertop2017/18 Rate45%2017/18 Bandover £150,0002018/19 Rate46%2018/19 Bandover £150,000
Tax PayerPersonal Allowance (PA)2017/18 Rate 2017/18 Band£11,5002018/19 Rate 2018/19 Band£11,850

UK

Tax Payer2017/18 Rate2017/18 Band2018/19 Rate2018/19 Band
Tax Payernon2017/18 Rate0%2017/18 Band£ 0 - £11,5002018/19 Rate0%2018/19 Band£ 0 - £11,850
Tax Payerbasic2017/18 Rate20%2017/18 Band£11,501 - £45,0002018/19 Rate20%2018/19 Band£11,851 - £46,350
Tax Payerhigher2017/18 Rate40%2017/18 Band£45,001 - £150,0002018/19 Rate40%2018/19 Band£46,351 - £150,000
Tax Payertop2017/18 Rate45%2017/18 Bandover £150,0002018/19 Rate45%2018/19 Bandover £150,000
Tax PayerPersonal Allowance (PA)2017/18 Rate 2017/18 Band£11,5002018/19 Rate 2018/19 Band£11,850

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of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £123,000 (2017/18) and £100,000 to £123,700 (2018/19).

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.

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