# Finance Act 2018, Section 3: Main rates of income tax for tax year 2018-19


For the tax year 2018-19 the main rates of income tax are as follows—
(a) the basic rate is 20%;
(b) the higher rate is 40%;
(c) the additional rate is 45%.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2018/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.