United Kingdom Tax Tables 2023 - Tax Rates and Thresholds in United Kingdom
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This page contains the tax table information used for the calculation of tax and payroll deductions in United Kingdom in 2023, looking for alternate UK tax tables? Find them here: England Tax Tables, Northern Ireland Tax Tables and Scotland Tax Tables. These tax tables are used for the tax and payroll calculators published on iCalculator™ UK, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for United Kingdom or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
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United Kingdom Personal Income Tax Tables in 2023
Annual updates to the UK's income tax rates and personal allowances are reflected in new tax tables for both resident and non-resident taxpayers. With the ongoing devolution program, each UK member country - England, Northern Ireland, Scotland, and Wales - increasingly manages their own tax rates and policies. The provided tax tables detail the rates, thresholds, and allowances for each member country, as included in the respective tax and salary calculators supported.
The UK provides an annual "Personal Allowance" that is deducted from your total income to produce your taxable income in all UK countries in 2023. Note that this allowance phases out when an individuals income exceeds £ 100,000.00 per annum
United Kingdom Personal Allowance in 2023| Residence Status | Personal Allowance |
|---|
| Resident | £ 12,570.00 |
| Non-resident | £ 12,570.00 |
Personal Income Tax Rates in Scotland for the 2023/24 Tax Year
The income tax rates and thresholds below are for employees in Scotland (AB), you can use this income tax calculator for 2023 to calculate your salary after tax in Scotland or access the AB Tax HUB for 2023 here.
Scotland Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from £ 0.000.00 | to | £ 2,162.00 |
| 20% | Income from £ 2,162.01 | to | £ 13,118.00 |
| 21% | Income from £ 13,118.01 | to | £ 31,092.00 |
| 42% | Income from £ 31,092.01 | to | £ 125,140.00 |
| 47% | Income from £ 125,140.01 | | and above |
Scotland Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from £ 0.000.00 | to | £ 2,162.00 |
| 20% | Income from £ 2,162.01 | to | £ 13,118.00 |
| 21% | Income from £ 13,118.01 | to | £ 31,092.00 |
| 42% | Income from £ 31,092.01 | to | £ 125,140.00 |
| 47% | Income from £ 125,140.01 | | and above |
Personal Income Tax Rates in England for the 2023/24 Tax Year
The income tax rates and thresholds below are for employees in England (EN), you can use this income tax calculator for 2023 to calculate your salary after tax in England or access the EN Tax HUB for 2023 here.
England Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
England Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
Personal Income Tax Rates in Northern Ireland for the 2023/24 Tax Year
The income tax rates and thresholds below are for employees in Northern Ireland (ND), you can use this income tax calculator for 2023 to calculate your salary after tax in Northern Ireland or access the ND Tax HUB for 2023 here.
Northern Ireland Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
Northern Ireland Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
Personal Income Tax Rates in Wales for the 2023/24 Tax Year
The income tax rates and thresholds below are for employees in Wales (WA), you can use this income tax calculator for 2023 to calculate your salary after tax in Wales or access the WA Tax HUB for 2023 here.
Wales Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
Wales Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 150,000.00 |
| 45% | Income from £ 150,000.01 | | and above |
United Kingdom Social Security Rates in 2023
United Kingdom National Insurance Category Letters and Meaning (Associated Employee Group) in 2023| Category Letter | Employee Group |
|---|
| A | All employees apart from those in groups |
| B | Married women and widows entitled to pay reduced NI |
| C | Employees who are over the State Pension age |
| F | All employees who work in freeports, apart from those in groups I, L and S in this table |
| H | Apprentice under 25 |
| I | Married women and widows who work in freeports and are entitled to pay reduced NI |
| J | Employees who can defer National Insurance because they’re already paying it in another job |
| L | Employees who work in freeports and can defer NI because they’re already paying it in another job |
| M | Employees under 21 |
| S | Employees who work in freeports and are over the State Pension Age |
| V | Employees who are working in their first job since leaving the armed forces (veterans) |
| Z | Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| X | Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU. |
United Kingdom Social Security in 2023: Rates for Employers and Employees| National Insurance Category A |
|---|
| All employees apart from those in groups |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 12% | 13.8% | 25.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category B |
|---|
| Married women and widows entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 5.85% | 13.8% | 19.65% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category C |
|---|
| Employees who are over the State Pension age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 0% | 13.8% | 13.8% |
| Upper earnings limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category F |
|---|
| All employees who work in freeports, apart from those in groups I, L and S in this table |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 13.8% | 25.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category H |
|---|
| Apprentice under 25 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category I |
|---|
| Married women and widows who work in freeports and are entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 5.85% | 13.8% | 19.65% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category J |
|---|
| Employees who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 2% | 13.8% | 15.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category L |
|---|
| Employees who work in freeports and can defer NI because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 2% | 13.8% | 15.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category M |
|---|
| Employees under 21 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category S |
|---|
| Employees who work in freeports and are over the State Pension Age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 0% | 13.8% | 13.8% |
| Upper earnings limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category V |
|---|
| Employees who are working in their first job since leaving the armed forces (veterans) |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category Z |
|---|
| Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 2% | 0% | 2% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category X |
|---|
| Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU. |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 0% | 0% | 0% |
| Upper earnings limit | 0% | 0% | 0% |
| Company Pension | 5% | 3% | 8% |
United Kingdom Social Security in 2023: Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution |
|---|
| National Insurance Lower Earnings Limit (LEL) | £ 6,396.00 | £ 9,100.00 | £ 6,396.00 | £ 9,100.00 |
| Secondary Threshold (ST) | £ 9,100.00 | £ 12,570.00 | £ 9,100.00 | £ 12,570.00 |
| Primary Threshold (PT) | £ 12,570.00 | £ 50,270.00 | £ 12,570.00 | £ 50,270.00 |
| Upper earnings limit | £ 50,270.00 | n/a | £ 50,270.00 | n/a |
| Company Pension | n/a | n/a | n/a | n/a |
Note: The Company Pension contributions are not mandatory and technically not part of the Social Security package offered by the UK Government. The rates are included here as the push by the UK government to encourage all tax payers to take up the company pension scheme to top up their State Pension when they retire. All UK companies are now required by law to provide a company pension scheme and employees benefit by receiving an additional percentage of their salary into their pension fund (and thereby increasing their salary package). Employees in United Kingdom can contribute up to £ 60,000.00 per annum tax free in 2023 thereby reducing the individual tax burden.
United Kingdom VAT Rates in 2023
VAT rates for United Kingdom are reviewed annually, you can use the VAT Calculator to calculate VAT due in United Kingdom or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
United Kingdom VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 5% | Reduced Rate |
| 20% | Standard Rate |
Historic Tax Tables supported for United Kingdom
The following tax tables are supported by iCalculator™ UK as part of the suite of free tax tools we provide for United Kingdom.