• 2021/22
  • 2020/21
  • Income tax rates - Scotland

    • Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
    • Savings income and dividend income are taxed using UK tax rates and bands.
    Band of taxable income Rate
    £ %
    0 - 2,097 Starter rate 19
    2,098 - 12,726 Basic rate 20
    12,727 - 31,092 Intermediate rate 21
    31,093 - 150,000 Higher rate 41
    Over 150,000 Top rate 46

  • Income tax rates - Scotland

    • Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
    • Savings income and dividend income are taxed using UK tax rates and bands.
    Band of taxable income Rate
    £ %
    0 - 2,085 Starter rate 19
    2,086 - 12,658 Basic rate 20
    12,659 - 30,930 Intermediate rate 21
    30,931 - 150,000 Higher rate 41
    Over 150,000 Top rate 46