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%