Income Tax Rates Scotland

  • Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
  • Savings income and dividend income are taxed using UK tax rates and bands.
Band of taxable incomeRate
£ %
0 - 2,097Starter rate19
2,098 - 12,726Basic rate20
12,727 - 31,092Intermediate rate21
31,093 - 150,000Higher rate41
Over 150,000Top rate46
  • Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
  • Savings income and dividend income are taxed using UK tax rates and bands.
Band of taxable incomeRate
£ %
0 - 2,085Starter rate19
2,086 - 12,658Basic rate20
12,659 - 30,930Intermediate rate21
30,931 - 150,000Higher rate41
Over 150,000Top rate46