You pay Scottish Income Tax if you live in Scotland. You may also pay Scottish Income Tax if you: move to or from Scotland live in a home in Scotland and one elsewhere in the UK, for example for work do not have a home and stay in Scotland regularly, for example you stay offshore or in hotels How you pay If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate. Your tax code will be S1257L if you pay Scottish Income Tax and get the standard Personal Allowance of £12,570. If you fill in an online Self Assessment tax return , there’s a box for you to tell HMRC that you pay Scottish Income Tax. The tax year is from 6 April to 5 April the following year.

If you move to or from Scotland

You pay Scottish Income Tax if you move to Scotland and live there for a longer period than anywhere else in the UK during a tax year (6 April to 5 April the following year). You must tell HMRC of your new address if you move to or from Scotland. You may pay tax at the wrong rate if you do not. If HMRC changes your tax rate The new rate you pay will be backdated to the start of the tax year (6 April) in which you moved. The tax taken from your wages or pension will be adjusted automatically so you pay the right amount across the whole year.

If you live in more than one home

You need to know which is your main home if you have one in Scotland and one somewhere else in the UK. What counts as your main home Your main home is usually where you live and spend most of your time. It does not matter whether you own it, rent it or live in it for free. Your main home may be the home where you spend less time if that’s where: most of your possessions are your family lives, if you’re married or in a civil partnership you’re registered for things like your bank account, GP or car insurance you’re a member of clubs or societies This might apply to you if you live away because of your work , for example you’re a lorry driver, an offshore worker or in the armed forces. You can contact HMRC to change which home counts as your main one. If you’re not sure which is your main home HMRC has detailed information about working out which is your main home, including if: you’re a mobile worker, for example your job means you travel most of the time you’re a student you do not have a permanent home

2023 to 2024 tax year

You pay a different rate of tax for income from the tax year 6 April 2023 to 5 April 2024. 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% It applies to your wages, pension and most other taxable income . You pay the same tax as the rest of the UK on your dividends and your savings interest .

Income Tax in Scotland

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 2024 to 2025 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 £14,876	19%
Basic rate	£14,877 to £26,561	20%
Intermediate rate	£26,562 to £43,662	21%
Higher rate	£43,663 to £75,000	42%
Advanced rate	£75,001 to £125,140	45%
Top rate	over £125,140	48%

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Income Tax in Scotland

Current rates

What you’ll pay

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Income Tax in Scotland

Current rates

What you’ll pay

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