Tax-free Personal Allowance Guide
What is a tax-free personal allowance?
Your tax-free personal allowance is the amount of salary you can earn before you are required to pay income tax. For the 2022/23 tax year, the tax-free personal allowance is £12,570.
The amount of tax you pay on taxable income depends on where you live.
United Kingdom (excluding Scotland)
Salary band |
Income tax rate |
£12,500 - £37,700 |
20% |
£37,701 - £150,000 |
40% |
Above £150,000 |
45% |
Scotland 2022/23
Salary band |
Income tax rate |
£2,163 - £13,118 |
20% |
£13,119 - £31,092 |
21% |
£31,093 - £150,000 |
41% |
