Scottish Income Tax: rates and bands
Rates and bands for Scottish Income Tax.
Scottish rates and bands for 2022 to 2023
At the Scottish Budget on 9 December 2021, the Cabinet Secretary for Finance and the Economy set out the proposed Scottish Income Tax rates and bands for 2022 to 2023. These were subsequently agreed to by the Scottish Parliament on 2 February 2022 following the Scottish Rate Resolution.
The rates and bands in the table below are based on the UK Personal Allowance in 2022 to 2023, which is £12,570, as confirmed by the UK Government at their 2021 Autumn Budget.
|
Bands |
Band name |
Rate |
|
£12,571* - £14,732 |
Starter Rate |
19% |
|
£14,733 - £25,688 |
Scottish Basic Rate |
20% |
|
£25,689 - £43,662 |
Intermediate Rate |
21% |
|
£43,663 - £150,000** |
Higher Rate |
41% |
|
Over £150,000** |
Top Rate |
46% |
* 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.
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