You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.
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 2020 to 2021 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 £14,585||19%|
|Basic rate||£14,586 to £25,158||20%|
|Intermediate rate||£25,159 to £43,430||21%|
|Higher rate||£43,431 to £150,000||41%|
|Top rate||over £150,000||46%|