Scottish Income Tax: rates and bands
Rates and bands for Scottish Income Tax.
Introduction
This document outlines the proposed and finalised Scottish Income Tax rates and bands, which are published alonside the Scottish Budget for each financial year.
Income Tax
Income Tax is a tax on money you earn.
The responsibility for Scottish Income Tax is split between the Scottish Government and the UK Government.
If you pay Scottish Income Tax, you will have an ‘S’ at the beginning of your tax code. This identifies you as a Scottish taxpayer.
Read more about Scottish Income Tax.
How Scottish Income Tax works
The Scottish Income Tax rates and bands payable by Scottish taxpayers will be those set by the Scottish Parliament. Receipts from Scottish Income Tax will be collected by HMRC and paid to the Scottish Government (via HM Treasury).
If you have any queries about the rate of tax you pay, please contact HMRC. You can call HMRC on 0300 200 3300. Lines are open Monday to Friday from 8am to 6pm.
The rates and bands for each financial year since 2016 to 2017 are available.
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