Income Tax in Scotland
2025 to 2026 tax year
You pay a different rate of tax for income from the tax year 6 April 2025 to 5 April 2026.
| Taxable income | Scottish tax rate | |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £15,397 | 19% |
| Basic rate | £15,398 to £27,491 | 20% |
| Intermediate rate | £27,492 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% |
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.