Tax Rates and Allowances 2025/26

Income tax rates - Scotland

2025/26
2024/25
  • 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 - 2,827 Starter rate 19
2,828 - 14,921 Basic rate 20
14,922 - 31,092 Intermediate rate 21
31,093 - 62,430 Higher rate 42
62,431 - 125,140 Advanced rate 45
Over 125,140 Top rate 48

      • 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 - 2,306 Starter rate 19
      2,307 - 13,991 Basic rate 20
      13,992 - 31,092 Intermediate rate 21
      31,093 - 62,430 Higher rate 42
      62,431 - 125,140 Advanced rate 45
      Over 125,140 Top rate 48