The additional rate tax is the top rate of income tax for high earners in the UK.

How much is the additional rate of tax this year?

In the 2019/2020 tax year, the additional rate is 45% on earnings above £150,000.

For example, if your annual income is £170,000, you’re an additional rate taxpayer, and you pay 45% tax on your income above £150,000. In this case, that’s 45% on £20,000: £9,000 in tax. For the rest of your income, you’ll pay tax at lower rates.

Also, if you’re in Scotland, the additional rate tax is actually 46% on earnings above the same £150,000 limit.