1. Current rates

You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.

You pay a different tax, called the ‘Scottish rate of Income Tax’, on income from 6 April 2016 to 5 April 2017.

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 £11,500. You don’t get a Personal Allowance if you pay additional rate tax.

Band Taxable income Scottish tax rate
Personal Allowance Up to £11,500 0%
Basic rate £11,501 to £43,000 20%
Higher rate £43,001 to £150,000 40%
Additional rate over £150,000 45%