Income Tax payers by marginal rate, UK
The number of Income Tax payers in the UK by their marginal rate – starting, savers, basic, higher and additional – in each tax year since 1990 to 1991 for which HM Revenue and Customs gives outturn figures, from its Income Tax liabilities statistics.
All Income Tax payers
36,700,000
2023/24 · liabilities of £274,000 million
Verified against source, 8 November 2026, 13:33 UTC- All Income Tax payers
- Lower or starting rate
- Savers rate
- Basic rate
- Higher rate
- Additional rate
Source: HM Revenue and Customs. Contains public sector information licensed under the Open Government Licence v3.0.
Data table
34 periods, newest first
| Period | All Income Tax payers | Lower or starting rate | Savers rate | Basic rate | Higher rate | Additional rate |
|---|---|---|---|---|---|---|
| 2023/24 | 36,700,000 | – | 652,000 | 29,400,000 | 5,760,000 | 893,000 |
| 2022/23 | 34,500,000 | – | 607,000 | 28,200,000 | 5,100,000 | 570,000 |
| 2021/22 | 33,000,000 | – | 607,000 | 27,400,000 | 4,430,000 | 520,000 |
| 2020/21 | 31,700,000 | – | 635,000 | 26,600,000 | 3,980,000 | 433,000 |
| 2019/20 | 31,500,000 | – | 728,000 | 26,500,000 | 3,830,000 | 421,000 |
| 2018/19 | 31,600,000 | – | 680,000 | 26,300,000 | 4,230,000 | 399,000 |
| 2017/18 | 31,200,000 | – | 625,000 | 26,000,000 | 4,210,000 | 392,000 |
| 2016/17 | 31,200,000 | – | 588,000 | 25,900,000 | 4,410,000 | 356,000 |
| 2015/16 | 31,000,000 | – | 806,000 | 25,300,000 | 4,510,000 | 362,000 |
| 2014/15 | 30,700,000 | 285,000 | 686,000 | 25,100,000 | 4,300,000 | 328,000 |
| 2013/14 | 30,400,000 | 289,000 | 686,000 | 24,900,000 | 4,200,000 | 311,000 |
| 2012/13 | 30,600,000 | 270,000 | 630,000 | 25,700,000 | 3,720,000 | 273,000 |
| 2011/12 | 30,800,000 | 318,000 | 621,000 | 26,000,000 | 3,570,000 | 262,000 |
| 2010/11 | 31,300,000 | 276,000 | 623,000 | 27,100,000 | 3,020,000 | 236,000 |
| 2009/10 | 30,600,000 | 163,000 | 602,000 | 26,600,000 | 3,190,000 | – |
| 2008/09 | – | – | – | – | – | – |
| 2007/08 | 32,500,000 | 3,440,000 | 1,070,000 | 24,100,000 | 3,870,000 | – |
| 2006/07 | 31,800,000 | 3,450,000 | 927,000 | 23,700,000 | 3,770,000 | – |
| 2005/06 | 31,100,000 | 3,490,000 | 866,000 | 23,100,000 | 3,590,000 | – |
| 2004/05 | 30,300,000 | 3,570,000 | 833,000 | 22,500,000 | 3,330,000 | – |
| 2003/04 | 28,500,000 | 3,220,000 | 734,000 | 21,600,000 | 2,960,000 | – |
| 2002/03 | 28,900,000 | 3,100,000 | 730,000 | 22,000,000 | 3,040,000 | – |
| 2001/02 | 28,600,000 | 3,030,000 | 857,000 | 21,700,000 | 3,000,000 | – |
| 2000/01 | 29,300,000 | 2,820,000 | 1,010,000 | 22,600,000 | 2,880,000 | – |
| 1999/00 | 27,200,000 | 2,280,000 | 954,000 | 21,400,000 | 2,510,000 | – |
| 1998/99 | 26,900,000 | 8,090,000 | – | 16,500,000 | 2,350,000 | – |
| 1997/98 | 26,200,000 | 7,690,000 | – | 16,400,000 | 2,120,000 | – |
| 1996/97 | 25,700,000 | 7,350,000 | – | 16,200,000 | 2,080,000 | – |
| 1995/96 | 25,800,000 | 5,770,000 | – | 18,000,000 | 2,130,000 | – |
| 1994/95 | 25,300,000 | 5,180,000 | – | 18,200,000 | 2,000,000 | – |
| 1993/94 | 25,000,000 | 5,390,000 | – | 17,900,000 | 1,740,000 | – |
| 1992/93 | 25,400,000 | 4,240,000 | – | 19,400,000 | 1,720,000 | – |
| 1991/92 | 25,700,000 | – | – | 24,100,000 | 1,620,000 | – |
| 1990/91 | 26,100,000 | – | – | 24,400,000 | 1,700,000 | – |
Source and licence
- Publisher
- HM Revenue and Customs
- Check it yourself
- https://www.gov.uk/government/collections/income-tax-statistics-and-distributions
- Licence
- Open Government Licence v3.0 – Contains public sector information licensed under the Open Government Licence v3.0.
- Retrieved
- 8 November 2026, 13:13 UTC
- Raw files fetched
- https://www.gov.uk/api/content/government/statistics/income-tax-liabilities-statistics-tax-year-2023-to-2024-to-tax-year-2026-to-2027SHA-256 f17eda507f21edaf5a38dabc926e03fd82bf7bd6184ffa6bad03355dc3f3a1ae · 16,913 bytes
- https://assets.publishing.service.gov.uk/media/6a5a49b47eb057103bd946a4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.odsSHA-256 ffa3a4e431f56a00ff7487d91cdb8213453b2d3dfa77f6397c9bcd2afdae4ab4 · 71,541 bytes
Verification
Verified against source, 8 November 2026, 13:33 UTC Run at 8 November 2026, 13:33 UTC; 204 of 204 figures matched the live source.
| Result | Check | Detail |
|---|---|---|
| Pass | Provenance recorded | HM Revenue and Customs; Open Government Licence v3.0; retrieved 2026-11-08T13:13:52Z; 2 raw file(s) |
| Pass | Raw files match recorded SHA-256 | 2 of 2 files intact |
| Pass | Re-parsing raw files reproduces figures | 204 of 204 figures and the headline reproduced; the meta's accreditation and outturn and liabilities match |
| Pass | Figures are finite numbers | 204 figures, 0 invalid |
| Pass | Live source matches every figure | 204 of 204 figures match exactly after downloading 2 source file(s) again (2 byte-identical); the headline matches; the meta's accreditation and outturn and liabilities match |
| Pass | GOV.UK table is current | latest period 2024-04-05 ended 947 days before retrieval (limit 1250), from Collated Tables 2.1 to 2.6 |
| Pass | HMRC's standalone Table 2.1 agrees | 407 of 407 cells of Table 2.1 in https://assets.publishing.service.gov.uk/media/6a54e2a9a4890e65cce64dd3/Table_2.1_Number_of_individual_Income_Tax_Payers.ods are the collated tables' |
| Pass | The release's bulletin agrees | 1 of 1 figures the bulletin https://www.gov.uk/government/statistics/income-tax-liabilities-statistics-tax-year-2023-to-2024-to-tax-year-2026-to-2027/summary-statistics states match, each rounded half up as it rounds them |
| Pass | Table 2.1 adds up | 99 of 99 cases of the years' payers by rate, by sex and by age add up to all payers, in thousands, within each figure's own rounding |
| Pass | Table 2.5 gives Table 2.1's payers | 4 of 4 cases of 2023/24's payers by rate in Table 2.5 are Table 2.1's |
| Pass | Source page answers | https://www.gov.uk/government/collections/income-tax-statistics-and-distributions – HTTP 200 |
Notes
- Individuals who pay Income Tax in the UK by their marginal rate, the highest rate on their income, in thousands, as HMRC's Table 2.1 gives them from its Survey of Personal Incomes. The hub shows the tax years HMRC gives as outturn, the first named in the release's title; the later years in the table are HMRC's projections, which it shows apart.
- The rates have changed: a lower rate until 1998 to 1999, a starting rate from 1999 to 2000, which from 2008 to 2009 counted only people whose taxable income was savings, a savers rate from 2016 to 2017 and an additional rate from 2010 to 2011. HMRC gives no figures for 2008 to 2009. Scottish taxpayers are placed on the UK's rates by where their income falls, as HMRC's notes set out.
- The headline gives HMRC's total Income Tax liabilities for the outturn year, after allowances, from its Tables 2.5 and 2.6.