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 2017 to 5 April 2018.
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 £11,850. You don’t get a Personal Allowance if you pay top rate tax.
| Band | Taxable income | Scottish tax rate |
|---|---|---|
| Personal Allowance | Up to £11,850 | 0% |
| Starter rate | £11,850 to £13,850 | 19% |
| Basic rate | £13,851 to £24,000 | 20% |
| Intermediate rate | £24,001 to £43,430 | 21% |
| Higher rate | £43,431 to £150,000 | 41% |
| Top rate | over £150,000 | 46% |