Scottish Income Tax: rates and bands
Rates and bands for Scottish Income Tax.
Scottish rates and bands for 2023 to 2024
At the Scottish Budget on 15 December 2022, the Deputy First Minister set out the proposed Scottish Income Tax rates and bands for 2023 to 2024.
The rates and bands in the table below are based on the UK Personal Allowance in 2023 to 2024, 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 - £125,140** |
Higher Rate |
42% |
|
Above £125,140** |
Top Rate |
47% |
* 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.
More information
- Scottish Tax - changes for 2023 to 2024: ready reckoners
- Scottish Income Tax Fact Sheet – Budget 2023-24
- Scottish Income Tax Distributional Analysis – Budget 2023-24
- Scottish Rate Resolution 2023-24 Draft Motion and Explanatory Note
- Scottish Budget 2023-24 – Attitudes to Tax: Public attitude survey data and recent discussions with stakeholders
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