Who pays income tax in the UK?
In 2023-24, the top 1% of UK Income Tax payers paid 27.2% of the total, the top 10% paid 59.1% and the top 50% paid 90.1%, according to HMRC.
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How much Income Tax does each group pay?
| Group of taxpayers | Income from | Share of Income Tax |
|---|---|---|
| Top 1% | £207,000 | 27.2% |
| Top 10% | £67,400 | 59.1% |
| Top 50% | £29,700 | 90.1% |
Top 1% (2023-24): 27.2%
Top 10% (2023-24): 59.1%
Top 50% (2023-24): 90.1%
HMRC Income Tax Liabilities Statistics, Table 2.4. 2023-24 outturn, released 15 July 2026. Groups overlap. Bars use a 0% to 100% scale.
What does HMRC count as tax paid?
See the UK social contract in numbers for these income tax shares alongside household benefits, work, public finances and ageing.
These are Income Tax liabilities: the tax due on income earned in the year. Cash receipts measure what the government collected during a year and can differ because payments arrive at different times.
HMRC published the Income Tax Liabilities Statistics on 15 July 2026. Table 2.4 gives the shares and income thresholds. Table 2.1 records 36.7 million Income Tax payers in the 2023-24 outturn, meaning results based on the Survey of Personal Incomes rather than a projection.
The groups overlap. Everyone in the top 1% also belongs to the top 10% and top 50%. Adding their shares would count some tax more than once.
What income puts you in the top 1% or top 10%?
The table above ranks Income Tax payers by total income before tax. It covers taxable income before personal allowances, rather than salary alone. Non-taxable benefits are excluded.
The thresholds apply to people who pay Income Tax. They do not place someone in a percentile of all UK adults or households. They also measure income, rather than wealth: assets and annual earnings answer different questions.
Does the top group’s share cover all UK taxes?
No. This breakdown excludes National Insurance, VAT and other taxes. A large share of Income Tax does not establish a group’s share of all taxes or show how much public spending it receives.
Use Your tax receipt to see an employee Income Tax and National Insurance calculation. The UK tax burden comparison looks at a broader measure across countries.
What do later HMRC projections show?
HMRC projects that the top 1% will pay 26.6% of Income Tax in 2026-27. This is an HMRC projection, not an outturn. The same release projects 40.8 million Income Tax payers for that year, compared with the 36.7 million outturn for 2023-24.
These figures come from HMRC Tables 2.4 and 2.1, released on 15 July 2026. The projections use the OBR’s March 2026 forecast. See the Budget tracker for announcements and effective dates.
Can tax shares show the effect of someone leaving?
A national income distribution cannot tell us why a particular person moves, what they would have paid if they stayed or which UK liabilities remain after departure. Those questions need separate evidence.
Read the evidence on taxes and high-earner migration alongside the sourced leavers tracker. The tracker records reported moves. It cannot measure the causal effect of a tax change.
What else do readers ask?
What income puts you in the top 1% in the UK?
For 2023-24, HMRC Table 2.4 puts the entry point at £207,000 of total income before tax among Income Tax payers. Source: HMRC, 15 July 2026.
What income puts you in the top 10 percent in the UK?
The 2023-24 entry point was £67,400 of total income before tax among Income Tax payers. Source: HMRC Table 2.4, 15 July 2026.
Do these figures include VAT and National Insurance?
No. They cover Income Tax liabilities. They do not measure the share of all UK taxes paid by each group.
Where can I explore this further?
tax receipt tool. Full sourced leavers tracker. Articles and tracker roundups.