Publication - Factsheet

Scottish Income Tax: rates and bands

Rates and bands for Scottish Income Tax.

Scottish rates and bands for 2024 to 2025

The rates and bands for Scottish Income Tax in the financial year 2024 to 2025 are:

* 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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