Income Tax and Personal Allowances 2019

The Income Tax and Personal Allowances for 2019 were set at the 2018 budget. The Income Tax and Personal Allowances are used to calculate the amount of Income tax due in the 2019 to 2020 Tax Year, if you are an employee, your income tax will typically be calculated and deducted from your salary as Pay As You Earn (PAYE) along with your other salary deductions like National Insurance, Company Pension and student loans deductions etc.

Income Tax Rates and Bands
BandTaxable IncomeTax Rate
Personal Allowance Up to £12,500 0%
Basic rate £12,501 to £50,000 20%
Higher rate £50,001 to £150,000 40%
Additional rate over£150,001 45%

Scotland has separate Income Tax Rates and Bands in 2019, your salary calculations will use the Scottish Income Tax Rates and Bands if you live in Scotland. Unlike the rest of the UK which goes directly to central Government, the income tax from Scottish income tax deductions is paid to the Scottish Government.

Income Tax Rates and Bands in Scotland
BandTaxable IncomeTax Rate
Personal Allowance Up to £12,500 0%
Starter rate £12,501 to £14,549 19%
Basic rate £14,550 to £24,944 20%
Intermediate rate £24,945 to £43,430 21%
Higher rate £43,431 to £150,000 41%
Top rate over£150,001 46%
Dividend rates
7.5% Dividend ordinary rate - for dividends otherwise taxable at the basic rate
32.5% Dividend upper rate - for dividends otherwise taxable at the higher rate
38.1% Dividend additional rate - for dividends otherwise taxable at the additional rate
Savings rates
0% Starting rate for savings
20% Savings basic rate
£5,000 Starting rate limit for savings
40% Savings higher rate
45% Savings additional rate
Default rates
20% Default basic rate
40% Default higher rate
45% Default additional rate
Special rates for trustees' income
20% Up to 20%, depends on the type of income
45% Trust rate
38.1% Dividend trust rate
Income tax allowances
£12,500 Personal allowanceNo longer seperate age allowance from 2016
£100,000 Income limit for personal allowance
£28,000 Income limit for Married couple's allowance
£1,190 Marriage allowance
£8,445 Maximum amount of married couple's allowance
£3,260 Minimum amount of married couple's allowance
£2,390 Blind person's allowance
£2,000 Dividend allowance
£1,000 Personal savings allowance for basic rate taxpayers
£500 Personal savings allowance for higher rate taxpayers
Class 1 NICs: Employee and employer rates and thresholds (£ per week)
£6,032 Weekly Lower Earnings Limit (LEL)
£8,424 Weekly Primary Threshold (PT)
£8,424 Weekly Secondary Threshold (ST)
£46,384 Weekly Upper Earnings Limit (UEL)
£46,384 Weekly Upper Secondary Threshold for under 21s
£46,384 Weekly Apprentice Upper Secondary Threshold (AUST) for under 25s
£3,000 Employment Allowance (per employer)
Employee's (primary) Class 1 contribution rates
0% Below LEL
0% LEL - PT
12% PT- UEL
2% Above UEL
Married woman's reduced rate for (primary) Class 1 contribution rates
5.85% Weekly earnings from between the PT and UEL
2% Weekly earnings from above UEL
Employer's (secondary) Class 1 contribution rates
0% Below ST
13.8% Above ST
Employer's (secondary) Class 1 contribution rates for employees under 21
0% Below UST
13.8% Above UST
Employer's (secondary) Class 1 contribution rates for Apprentices under 25
0% Below AUST
13.8% Above AUST
Class 2 NICs: Self-employed rates and thresholds (£ per week)
£6,205 Small Profits Threshold (SPT)
0% Below SPT
2.95% Above SPT
3.5% Special Class 2 rate for share fishermen
5.65% Special Class 2 rate for volunteer development workers
Class 3 NICs: Other rates and thresholds (£ per week)
14.65% Voluntary contributions
Class 4 NICs: Self-employed rates and thresholds (£ per year)
£8,424 Lower Profits Limit (LPL)
£46,350 Upper Profits Limit (UPL)
0% Below LPL
9% LPL to UPL
2% Above UPL
Working tax credit
£1,960 Basic element
£2,010 Couple and lone parent element
£810 30 hour element
£3,000 Disabled worker element
£1,290 Severe disability element
Childcare element of the working tax credit
£9,100 Maximum eligible cost for one child
£15,600 Maximum eligible cost for two or more children
70% Percentage of eligible costs covered
Child tax credit
£545 Family element
£2,780 Child element
£3,175 Disabled child element
£1,290 Severely disabled child element
Income thresholds and withdrawal rates
£6,420 Income threshold
41% Withdrawal rate (per cent)
£16,105 First threshold for those entitled to child tax credit only
£2,500 Income rise disregard
£2,500 Income fall disregard
Child benefit
£1,076.40 Eldest/only child
£712.40 Other children
£868.40 Guardians allowance
Tax free savings accounts
£20,000 Individual Savings Account (ISA) subscription limit
£4,128 Junior ISA subscription limit
£4,128 Child Trust Fund (CTF) subscription limit
Fuel benefit and van benefit charge
£22,600 Car fuel benefit charge multiplier
£610 Van fuel benefit charge
£3,230 Van benefit charge
Student Loans
£17,494.88 Student Loan, Plan 1, Earning threshold:
9% Student Loan, Plan 1, Rate
£20,999.68 Student Loan, Plan 2, Earning threshold:
9% Student Loan, Plan 2, Rate

You can calculate the salary after tax in 2019 using the 2019 Salary Calculator