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 income Rate
£ %
0 - 2,162 Starter rate 19
2,163 - 13,118 Basic rate 20
13,119 - 31,092 Intermediate rate 21
31,093 - 125,140 Higher rate 42
Over 125,140 Top rate 47
  • 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 income Rate
£ %
0 - 2,162 Starter rate 19
2,163 - 13,118 Basic rate 20
13,119 - 31,092 Intermediate rate 21
31,093 - 150,000 Higher rate 41
Over 150,000 Top rate 46
  • 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 income Rate
£   %
0 - 2,097 Starter rate 19
2,098 - 12,726 Basic rate 20
12,727 - 31,092 Intermediate rate 21
31,093 - 150,000 Higher rate 41
Over 150,000 Top rate 46
  • 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 income Rate
£   %
0 - 2,085 Starter rate 19
2,086 - 12,658 Basic rate 20
12,659 - 30,930 Intermediate rate 21
30,931 - 150,000 Higher rate 41
Over 150,000 Top rate 46