Scottish Income Tax rates
Annual Scottish rates and taxable-income limits for non-savings, non-dividend income.
Annual Scottish rates and taxable-income limits for non-savings, non-dividend income.
Scottish Income Tax rates for 2026–27
Reviewed · Current · Law · 6 April 2026 to 5 April 2027
19%
£3,967
20%
£16,956
21%
£31,092
42%
£62,430
45%
£125,140
48%
The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
Scottish taxpayer status is a statutory tax-year test. Sterling requires that status to be established and does not infer it from an address or casual residence statement.
Exceptions and branches
- Savings, dividends and specially rated income are not charged at these bands.
- The UK-wide Personal Allowance is deducted separately where available.
Assumptions
- Scottish taxpayer status has been established for the tax year.
Scottish Income Tax rates for 2023–24
Reviewed · Historic · Law · 6 April 2023 to 5 April 2024
19%
£2,162
20%
£13,118
21%
£31,092
42%
£125,140
47%
The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
Scottish taxpayer status is a statutory tax-year test. Sterling requires that status to be established and does not infer it from an address or casual residence statement.
Exceptions and branches
- Savings, dividends and specially rated income are not charged at these bands.
- The UK-wide Personal Allowance is deducted separately where available.
Assumptions
- Scottish taxpayer status has been established for the tax year.
Scottish Income Tax rates for 2024–25
Reviewed · Historic · Law · 6 April 2024 to 5 April 2025
19%
£2,306
20%
£13,991
21%
£31,092
42%
£62,430
45%
£125,140
48%
The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
Scottish taxpayer status is a statutory tax-year test. Sterling requires that status to be established and does not infer it from an address or casual residence statement.
Exceptions and branches
- Savings, dividends and specially rated income are not charged at these bands.
- The UK-wide Personal Allowance is deducted separately where available.
Assumptions
- Scottish taxpayer status has been established for the tax year.
Scottish Income Tax rates for 2025–26
Reviewed · Historic · Law · 6 April 2025 to 5 April 2026
19%
£2,827
20%
£14,921
21%
£31,092
42%
£62,430
45%
£125,140
48%
The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
Scottish taxpayer status is a statutory tax-year test. Sterling requires that status to be established and does not infer it from an address or casual residence statement.
Exceptions and branches
- Savings, dividends and specially rated income are not charged at these bands.
- The UK-wide Personal Allowance is deducted separately where available.
Assumptions
- Scottish taxpayer status has been established for the tax year.
Reviewed Scottish bands
The figures below are cumulative taxable-income upper limits after any Personal Allowance.
| Tax year and resolution | Starter | Basic | Intermediate | Higher | Advanced | Top |
|---|---|---|---|---|---|---|
| 2023–24 · S6M-07853 | 19% to £2,162 | 20% to £13,118 | 21% to £31,092 | 42% to £125,140 | — | 47% above |
| 2024–25 · S6M-12252 | 19% to £2,306 | 20% to £13,991 | 21% to £31,092 | 42% to £62,430 | 45% to £125,140 | 48% above |
| 2025–26 · S6M-16531 | 19% to £2,827 | 20% to £14,921 | 21% to £31,092 | 42% to £62,430 | 45% to £125,140 | 48% above |
| 2026–27 · S6M-20844 | 19% to £3,967 | 20% to £16,956 | 21% to £31,092 | 42% to £62,430 | 45% to £125,140 | 48% above |
Each row is attributable to the agreed annual Scottish Parliament resolution. Scottish taxpayer status is a statutory tax-year test under the Scotland Act 1998; a current address alone does not settle it.
What changed
-
5 April 2024: The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
-
5 April 2025: The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
-
5 April 2026: The annual Scottish Parliament resolution sets the rates and cumulative taxable-income limits for a Scottish taxpayer's non-savings, non-dividend income.
Related concepts
Linked from
Sources
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Scottish Parliament motion S6M-20844 — Motion S6M-20844, agreed for 2026–27. Primary authority. Link-and-cite; publisher-hosted.
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Income Tax Act 2007, section 11A — Section 11A. Primary authority.
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Scotland Act 1998, Part 4A Chapter 2 — Sections 80D to 80F. Primary authority.
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Scottish Income Tax rates and bands — Annual rates and bands. Official guidance. Link-and-cite; publisher-hosted.
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Income Tax rates and allowances for current and previous tax years — Personal Allowances and non-savings Income Tax tables. Official guidance.
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Scottish Parliament motion S6M-07853 — Motion S6M-07853, agreed for 2023–24. Primary authority. Link-and-cite; publisher-hosted.
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Scottish Parliament motion S6M-12252 — Motion S6M-12252, agreed for 2024–25. Primary authority. Link-and-cite; publisher-hosted.
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Scottish Parliament motion S6M-16531 — Motion S6M-16531, agreed for 2025–26. Primary authority. Link-and-cite; publisher-hosted.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.