Scottish Income Tax Rates and Bands
Scotland sets its own Income Tax rates and bands on earnings, pensions and other non-savings income, with six bands instead of three.
Starter rate Scotland
19%
Paid on the first slice of income above the Personal Allowance, up to £16,537.
Scottish Government · checked 30 Sep 2026
Basic rate starts at Scotland
£16,538
Gross income, assuming the standard Personal Allowance. Raised for 2026/27.
Scottish Government · since 6 Apr 2026 · checked 30 Sep 2026
Basic rate Scotland
20%
Paid on income from the basic rate threshold up to £29,526.
Scottish Government · checked 30 Sep 2026
Intermediate rate starts at Scotland
£29,527
Gross income, assuming the standard Personal Allowance. Raised for 2026/27.
Scottish Government · since 6 Apr 2026 · checked 30 Sep 2026
Intermediate rate Scotland
21%
Paid on income from the intermediate rate threshold up to £43,662.
Scottish Government · checked 30 Sep 2026
Higher rate starts at Scotland
£43,663
Gross income, assuming the standard Personal Allowance.
Scottish Government · checked 30 Sep 2026
Higher rate Scotland
42%
Paid on income from the higher rate threshold up to £75,000.
Scottish Government · checked 30 Sep 2026
Advanced rate starts at Scotland
£75,001
Gross income, assuming the standard Personal Allowance.
Scottish Government · checked 30 Sep 2026
Advanced rate Scotland
45%
Paid on income from the advanced rate threshold up to £125,140.
Scottish Government · checked 30 Sep 2026
Top rate applies over Scotland
£125,140
The same level at which the Personal Allowance is fully withdrawn.
Scottish Government · checked 30 Sep 2026
Top rate Scotland
48%
The highest rate of Scottish Income Tax.
Scottish Government · checked 30 Sep 2026
Standard Personal Allowance
£12,570
Scottish taxpayers get the same UK-wide Personal Allowance before the starter rate applies.
HMRC · checked 30 Sep 2026
Scottish Income Tax compared with the rest of the UK
The yearly Income Tax on the same salary in Scotland and in England, Wales or Northern Ireland.
| Salary | Scotland | Rest of UK | Difference |
|---|---|---|---|
| £20,000 | £1,446 | £1,486 | −£40 |
| £30,000 | £3,451 | £3,486 | −£35 |
| £45,000 | £6,882 | £6,486 | +£396 |
| £60,000 | £13,182 | £11,432 | +£1,750 |
| £100,000 | £30,732 | £27,432 | +£3,300 |
Assumes the standard Personal Allowance (reduced above £100,000) and no other income or reliefs. A plus sign means more tax in Scotland.
What's changed
- 6 April 2026 Intermediate rate starts at rose from £27,492 to £29,527.