What is my income tax rate for 2019/20?

Under your personal allowance (PA)
For most, £12,500

No income tax payable

Between PA and PA + £37,500 (basic rate)
For most, over £12,500 to £50,000

20%

Between PA + £37,500 and £150,000 (higher rate)
For most, over £50,000 to £150,000

40% (1)

Over £150,000 (additional rate)

45%

I'm in Scotland. What is my income tax rate for 2019/20?

Earnings (if you live in Scotland)

Rate

Under your personal allowance (PA)
For most, £12,500

No income tax payable

Between PA and PA + £2,049 (starter rate)
For most, over £12,500 to £14,549

19%

Between PA + £2,049 and PA + £12,444 (basic rate)
For most, over £14,549 to £24,944

20%

Between PA + £12,444 and PA + £30,930 (intermediate rate)
For most, over £24,944 to £43,430

21%

Between PA + £30,930 and £150,000 (higher rate)
For most, over £43,430 to £150,000

41% (1)

Over £150,000 (additional rate)

46%

(1) Personal allowance drops by £1 for every £2 earned over £100,000.