Income Tax in Scotland
Current rates
You pay Scottish Income Tax if you live in Scotland. It鈥檚 paid to the Scottish Government.
Scottish Income Tax applies to your wages, pension and most other taxable income.
You鈥檒l pay the same tax as the rest of the UK on dividends and savings interest.
What you鈥檒l pay
The table shows the 2025 to 2026 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of 拢12,570. You do not get a Personal Allowance if you earn over 拢125,140.
| Taxable income | Scottish tax rate | |
|---|---|---|
| Personal Allowance | Up to 拢12,570 | 0% |
| Starter rate | 拢12,571 to 拢15,397 | 19% |
| Basic rate | 拢15,398 to 拢27,491 | 20% |
| Intermediate rate | 拢27,492 to 拢43,662 | 21% |
| Higher rate | 拢43,663 to 拢75,000 | 42% |
| Advanced rate | 拢75,001 to 拢125,140 | 45% |
| Top rate | over 拢125,140 | 48% |