£25,000 Savings at 5.5% — Tax on Interest 2025-26

Annual interest earned: £1,375 · Personal Savings Allowance applied

Annual interest
£1,375
Net — basic rate
£1,300
Net — higher rate
£1,025
Net — add. rate
£756

Tax breakdown — £25,000 savings at 5.5%

Taxpayer band PSA Taxable interest Tax owed Net interest
Basic rate (salary ≤ £50,270) £1,000 £375 £75 @20% £1,300
Higher rate (£50,270–£125,140) £500 £875 £350 @40% £1,025
Additional rate (over £125,140) Nil £1,375 £619 @45% £756

Frequently asked questions

How much tax do I pay on interest from £25,000 savings at 5.5%?

Interest earned: £1,375/year. Basic rate taxpayer (salary under £50,270): tax £75, net interest £1,300 — the first £1,000 is covered by your Personal Savings Allowance. Higher rate taxpayer (salary £50,270-£125,140): tax £350, net £1,025 (PSA is only £500). Additional rate taxpayer (salary over £125,140): no PSA, tax £619, net £756.

What is the Personal Savings Allowance for 2025-26?

The PSA allows basic rate taxpayers to earn £1,000 in savings interest tax-free per year, and higher rate taxpayers £500. Additional rate taxpayers (over £125,140) have no PSA — all interest is taxed at 45%. ISA interest is always tax-free and does not count toward the PSA.

At 5.5%, what balance triggers a tax bill for a basic rate taxpayer?

A basic rate taxpayer's PSA covers £1,000 of interest. At 5.5% interest, this is used up at a balance of £18,182. With £25,000 at 5.5%, your interest is £1,375, so you exceed the PSA by £375, which is taxed at 20%, giving a bill of £75.

Should I put £25,000 in an ISA or savings account?

A cash ISA pays tax-free interest regardless of your tax band. A regular savings account uses your PSA first (but at 5.5% on £25,000 you earn £1,375, exceeding the basic rate PSA of £1,000). If you are a higher or additional rate taxpayer, an ISA is more valuable. Basic rate taxpayers may not benefit from an ISA if interest stays within their £1,000 PSA.

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