Scottish Income Tax: rates and bands
Rates and bands for Scottish Income Tax.
Scottish rates and bands for 2025 to 2026
At the Scottish Budget on 4 December 2024, the Cabinet Secretary for Finance set out the proposed Scottish Income Tax rates and bands for 2025 to 2026.
The rates and bands in the table below are based on the UK Personal Allowance in 2025 to 2026, which is £12,570, as confirmed by the UK Government at their 2024 Autumn Budget.
|
Proposed Bands |
Band name |
Rate (%) |
|
£12,571*- £15,397 |
Starter Rate |
19 |
|
£15,398 - £27,491 |
Scottish Basic Rate |
20 |
|
£27,492 - £43,662 |
Intermediate Rate |
21 |
|
£43,663 - £75,000 |
Higher Rate |
42 |
|
£75,001 - £125,140** |
Advanced Rate |
45 |
|
Above £125,140** |
Top Rate |
48 |
* assumes individuals are in receipt of the Standard UK Personal Allowance.
** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.
Other information
- Scottish tax ready reckoners: direct effects of illustrative tax changes for 2025 to 2026
- Scottish Budget 2025 to 2026: distributional analysis
- Scottish Income Tax 2025 to 2026: factsheet
- Scottish Rate Resolution 2025 to 2026: draft motion and explanatory note
- Scottish Budget 2025-26: pre-budget engagement summary
- previous Scottish Income tax bands
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