Income tax rates - Scotland
2024/25
- 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 - 2,306 | Starter rate | 19 |
2,307 - 13,991 | Basic rate | 20 |
13,992 - 31,092 | Intermediate rate | 21 |
31,093 - 62,430 | Higher rate | 42 |
62,431 - 125,140 | Advanced rate | 45 |
Over 125,140 | Top rate | 48 |
2023/24
-
- 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 - 2,162 Starter rate 19 2,163 - 13,118 Basic rate 20 13,119 - 31,092 Intermediate rate 21 31,093 - 125,140 Higher rate 42 Over 125,140 Top rate 47