Scottish Income Tax Rates for 2025-26
Edinburgh, 13 January 2026 – Scottish Income Tax applies to non-savings and non-dividend income for taxpayers resident in Scotland. The rates and bands for 2025-26, effective from 6 April 2025, feature six bands ranging from 19% to 48%. The Personal Allowance remains at £12,570, reducing for those earning over £100,000.
Income Tax Bands and Rates
The following table outlines the Scottish Income Tax rates and bands for 2025-26:
| Taxable Income Band | Tax Rate |
|---|---|
| Up to £12,570 (Personal Allowance) | 0% |
| £12,571 to £15,397 (Starter rate) | 19% |
| £15,398 to £27,491 (Basic rate) | 20% |
| £27,492 to £43,662 (Intermediate rate) | 21% |
| £43,663 to £75,000 (Higher rate) | 42% |
| £75,001 to £125,140 (Advanced rate) | 45% |
| Over £125,140 (Top rate) | 48% |
Key Facts and Comparisons
Scottish Income Tax differs from the rest of the UK, with additional bands and higher rates for higher earners. For example, a taxpayer with £50,000 income pays £9,014 in Scotland compared to £7,486 in England. The system is designed to be more progressive, with lower rates for basic incomes.
| Income Level | Scottish Tax Liability | Rest of UK Tax Liability |
|---|---|---|
| £30,000 | £3,664 | £3,486 |
| £50,000 | £9,014 | £7,486 |
| £100,000 | £31,458 | £22,486 |
Frequently Asked Questions
What is the Personal Allowance in Scotland?
The Personal Allowance is £12,570 for most people, but it reduces by £1 for every £2 of adjusted net income over £100,000.
How do Scottish rates compare to the rest of the UK?
Scottish taxpayers with incomes below about £30,300 pay less tax than in the rest of the UK, while those above pay more due to additional bands and higher rates.
Are there any changes for 2025-26?
The Starter and Basic rate bands increased by 22.6% and 6.6% respectively, raising thresholds by 3.5%. Higher bands are frozen until 2026-27.