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%