GOV.UK
Income Tax in Scotland
Current rates
You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.
You pay a different tax rate on income from 6 April 2018 to 5 April 2019.
Scottish Income Tax applies to your wages, pension and most other taxable income.
You’ll pay the same tax as the rest of the UK on dividends and savings interest.
What you’ll pay
The table shows the Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,500. You do not get a Personal Allowance if you earn over £125,000.
| Band | Taxable income | Scottish tax rate |
|---|---|---|
| Personal Allowance | Up to £12,500 | 0% |
| Starter rate | £12,501 to £14,549 | 19% |
| Basic rate | £14,550 to £24,944 | 20% |
| Intermediate rate | £24,945 to £43,430 | 21% |
| Higher rate | £43,431 to £150,000 | 41% |
| Top rate | over £150,000 | 46% |