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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 - 2,049 Starter rate 19
2,050 - 12,444 Basic rate 20
12,445 - 30,930 Intermediate rate 21
30,931 - 150,000 Higher rate 41
Over 150,000 Top rate 46
  • 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 - 2,000 Starter rate 19
2,001 - 12,150 Basic rate 20
12,151 - 31,580 Intermediate rate 21
31,581 - 150,000 Higher rate 41
Over 150,000 Top rate 46

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