⚡ Personal Savings Allowance 2026/27 (Quick Benchmark)
Statutory RatesThe Personal Savings Allowance (PSA) lets you earn interest on savings tax-free up to statutory thresholds based on your income tax band. Non-ISA interest above your allowance is taxed at your marginal income tax rate (20%, 40%, or 45%):
| Income Tax Band | Taxable Non-Savings Income | Tax-Free Savings Allowance (PSA) | Tax Rate on Excess Interest |
|---|---|---|---|
| Basic Rate | £12,571 to £50,270 | £1,000 / year | 20% |
| Higher Rate | £50,271 to £125,140 | £500 / year | 40% |
| Additional Rate | Over £125,140 | £0 (No allowance) | 45% |
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2. Savings Tax Breakdown
What is the UK Personal Savings Allowance for 2026/27?
The Personal Savings Allowance (PSA) allows UK taxpayers to earn interest on bank accounts and savings products tax-free up to statutory thresholds based on their income tax band.
| Income Tax Band | Taxable Non-Savings Income | Tax-Free Savings Allowance |
|---|---|---|
| Basic Rate (20%) | £12,571 to £50,270 | £1,000 per year |
| Higher Rate (40%) | £50,271 to £125,140 | £500 per year |
| Additional Rate (45%) | Over £125,140 | £0 (No allowance) |
Step-by-Step Savings Interest Tax Calculations (Worked Examples)
Compare the tax payable on £1,500 in annual bank interest by a basic-rate earner versus a higher-rate earner.
Basic Rate Earner (£35k Salary)
£1,000 PSA • 20% Marginal Tax Rate
Higher Rate Earner (£65k Salary)
£500 PSA • 40% Marginal Tax Rate
Frequently Asked Questions About Savings Tax
Basic-rate taxpayers can earn up to £1,000 in savings interest tax-free each year. Higher-rate (40%) taxpayers receive a £500 allowance, while Additional-rate (45%) taxpayers receive £0.
If your non-savings income (such as wages or pension) is under £17,570, you can earn up to an additional £5,000 in savings interest at a 0% tax rate.
Banks automatically report interest to HMRC. If you earn interest above your allowance, HMRC collects the tax automatically by reducing your PAYE tax code or via Self Assessment.
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Tax on Savings Interest and Allowances (2026/27).