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Income tax rates - Scotland

2020/21

  • 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

2019/20

  • 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