Additional rate of Income Tax: every value since 2010
The top rate of Income Tax on taxable income above the additional rate threshold (England, Wales and Northern Ireland), introduced in April 2010.
45%
50%
HM Revenue and Customs gives 17 values for this rate, from 50% in 2010 to 2011 to 45% in 2026 to 2027. Of the 16 year-to-year steps, it stayed the same in 15, went up in 0 and went down in 1. The largest fall was -10.0%, in 2013 to 2014, from 50% to 45%. Ten years before the latest value, in 2016 to 2017, it was 45%. Income Tax receipts were £326.9 billion in 2025 to 2026, according to HMRC.
Additional rate
| Tax year | Additional rate | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | 45% | – | not yet published |
| 2025 to 2026 | 45% | – | 3.4% |
| 2024 to 2025 | 45% | – | 2.5% |
| 2023 to 2024 | 45% | – | 7.3% |
| 2022 to 2023 | 45% | – | 9.1% |
| 2021 to 2022 | 45% | – | 2.6% |
| 2020 to 2021 | 45% | – | 0.9% |
| 2019 to 2020 | 45% | – | 1.8% |
| 2018 to 2019 | 45% | – | 2.5% |
| 2017 to 2018 | 45% | – | 2.7% |
| 2016 to 2017 | 45% | – | 0.7% |
| 2015 to 2016 | 45% | – | 0.0% |
| 2014 to 2015 | 45% | – | 1.5% |
| 2013 to 2014 | 45% | -5.0 points | 2.6% |
| 2012 to 2013 | 50% | – | 2.8% |
| 2011 to 2012 | 50% | – | 4.5% |
| 2010 to 2011 | 50% | 3.3% |
Source: HMRC Table A.2.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
Sources and receipts
- Table A.2 Rates of Income Tax, HM Revenue and Customs.
File: Table_a2_-_Income_Tax_-_rates_and_allowances.ods. Read 2026-10-15. SHA-256
31281efc152adf8c0e8ab56f73dcb80282f9542ec83b0289c93cd279dbb7eba2 - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641