* HM Revenue & Customs Accredited official statistics SUMMARY STATISTICS Published 30 June 2022 CONTENTS * Income Tax payer numbers by type * Income Tax payer numbers by UK region *

Distribution of income and Income Tax liabilities * Average Income Tax rates Print this page © Crown copyright 2022 This publication is licensed under the terms of the Open Government

Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National

Archives, Kew, London TW9 4DU, or email: [email protected]. Where we have identified any third party copyright information you will need to obtain permission from the copyright

31.5 million Income Tax payers in tax year 2019 to 2020, which is projected to increase to 34.0 million in 2022 to 2023 * there are a projected 27.8 million basic rate and savers rate Income

Tax payers in tax year 2023 to 2023, of which, 611,000 are savers rate Income Tax payers and 27.2 million are basic rate Income Tax payers. There is a 2.1% increase in basic rate Income Tax

payers and savers rate Income Tax payers in 2022 to 2023 from 2019 to 2020. Basic rate Income Tax payers make up a projected 80.1% , and savers rate Income Tax payers are projected to be

1.8% of the overall Income Tax paying population in 2022 to 2023. * there are a projected 5.5 million higher rate Income Tax payers in tax year 2022 to 2023, which is a 43.9% increase

compared to 2019 to 2020. Higher rate Income Tax payers make up a projected 16.2% of the overall Income Tax paying population in 2022 to 2023 * there are a projected 629,000 additional rate

Income Tax payers in tax year 2022 to 2023, which is a 49.4% increase from 2019 to 2020. Additional rate Income Tax payers make up a projected 1.9% of the overall Income Tax paying

population in 2022 to 2023 Estimates for 2022 to 2023 are projections based on the 2019 to 2020 Survey of Personal Incomes and the Office for Budget Responsibility’s March 2022 Economic and

Fiscal Outlook. Basic rate includes savers rate Income Tax payers and both Scottish starter and intermediate rate Income Tax payers. SUMMARY FIGURE 1. THE ESTIMATED NUMBER OF INCOME TAX

PAYERS BY MARGINAL RATE BETWEEN 2019 TO 2020 AND 2022 TO 2023 TAX YEAR TOTAL NUMBER OF INCOME TAX PAYERS BASIC RATE INCOME TAX PAYERS HIGHER RATE INCOME TAX PAYERS ADDITIONAL RATE INCOME TAX

PAYERS 2019 TO 2020 31,500,000 26,500,000 3,830,000 421,000 2020 TO 2021 32,200,000 27,000,000 4,140,000 457,000 2021 TO 2022 32,700,000 26,600,000 4,760,000 563,000 2022 TO 2023 34,000,000

27,200,000 5,510,000 629,000 SUMMARY FIGURE 2. THE ESTIMATED PROPORTION OF INCOME TAX PAYERS BY MARGINAL RATE IN 2022 TO 2023 INCOME TAX PAYER NUMBERS BY UK REGION * Northern Ireland had

the lowest number of Income Tax payers at 2.5% in 2019 to 2020, followed by the North East at 3.6% * the South East had the highest number of Income Tax payers at 14.8% in 2019 to 2020,

while London had the second highest at 13.5% SUMMARY FIGURE 3. REGIONS WITH THE HIGHEST AND LOWEST NUMBER OF UK INCOME TAX PAYERS DISTRIBUTION OF INCOME AND INCOME TAX LIABILITIES * the top

50% of Income Tax payers received 74.4% of total income in 2019 to 2020, or £859 billion out of a total £1,160 billion. This resulted in a 48.8 percentage point income inequality between the

top and bottom 50% of Income Tax payers (where 0 percentage points is completely equal). * however, the top 50% of Income Tax payers were liable for 90.5% of total Income Tax in 2019 to

2020, or £171 billion out of a total £189 billion, indicating the progressive nature of the Income Tax system * the top 1% of Income Tax payers make up the majority of additional rate Income

Tax payers and received 12.3% of total income in 2019 to 2020 * in addition, the top 1% of Income Tax payers were liable for 29.0% of total Income Tax in 2019 to 2020. This is projected to

decrease to a 28.3% share of total Income Tax by 2022 to 2023 SUMMARY FIGURE 4. PERCENTAGE SHARE OF INCOME AND INCOME TAX LIABILITIES FOR THE TOP 50% AND TOP 1% OF INCOME TAX PAYERS TAX YEAR

TOP 50% - SHARE OF INCOME TOP 50% - SHARE OF TAX TOP 1% - SHARE OF INCOME TOP 1% - SHARE OF TAX 2019 TO 2020 74.4% 90.5% 12.3% 29.0% 2022 TO 2023 76.2% 91.7% 13.0% 28.3% Income Tax payer

distributions are based on total income before tax. Projections for the top 1% of Income Tax payers are indicative. AVERAGE INCOME TAX RATES * basic rate Income Tax payers are projected to

have an average tax rate of 9.5% in 2022 to 2023 which mirrors the average tax rate in 2019 to 2020, with a slight decrease in average tax rate to 9.4% in the years 2020 to 2021 through to

2021 to 2022. * higher rate Income Tax payers are projected to have an average tax rate of 22.2% in 2022 to 2023, an increase of 0.4 percentage points compared to 2019 to 2020 * additional

rate Income Tax payers are projected to have an average tax rate of 38.4% in 2022 to 2023, a slight increase of 0.2 percentage points compared to 2019 to 2020 SUMMARY TABLE 1. AVERAGE RATE

OF INCOME TAX BY MARGINAL RATE TAX YEAR SAVERS RATE INCOME TAX PAYERS BASIC RATE INCOME TAX PAYERS HIGHER RATE INCOME TAX PAYERS ADDITIONAL RATE INCOME TAX PAYERS 2019 TO 2020 4.0% 9.5%

21.8% 38.2% 2022 TO 2023 4.4% 9.5% 22.2% 38.4% Back to top