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 2023 to 2024 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.
|Taxable income||Scottish tax rate|
|Personal Allowance||Up to £12,570||0%|
|Starter rate||£12,571 to £14,732||19%|
|Basic rate||£14,733 to £25,688||20%|
|Intermediate rate||£25,689 to £43,662||21%|
|Higher rate||£43,663 to £125,140||42%|
|Top rate||over £125,140||47%|