Current rates

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%