Scotland Income Tax Rates
Scottish taxpayers have different income tax rates and bands compared to the rest of the UK. Understand how much tax you'll pay and compare with English rates.
Scotland has six income tax bands compared to three in England, with rates from 19% to 48%.
The Scottish top rate is 48% on income over £125,140, compared to 45% in England.
Around 2.7 million people in Scotland are classified as Scottish taxpayers paying SRIT.
Scottish Income Tax Bands 2025/26
The Scottish Parliament sets income tax rates for Scottish taxpayers. These rates only apply to non-savings, non-dividend income such as employment income, self-employment profits, and pensions.
| Band | Rate | Taxable Income | Band Width |
|---|---|---|---|
| Personal Allowance | 0% | Up to £12,570 | £12,570 |
| Starter Rate | 19% | £12,571 - £14,876 | £2,305 |
| Basic Rate | 20% | £14,877 - £26,561 | £11,684 |
| Intermediate Rate | 21% | £26,562 - £43,662 | £17,100 |
| Higher Rate | 42% | £43,663 - £75,000 | £31,337 |
| Advanced Rate | 45% | £75,001 - £125,140 | £50,139 |
| Top Rate | 48% | Over £125,140 | Unlimited |
Personal Allowance Reduction
The £12,570 Personal Allowance reduces by £1 for every £2 earned over £100,000, reaching zero at £125,140. This creates an effective 63% marginal rate for Scottish taxpayers in this range (45% + 18% lost allowance).
Scotland vs England Tax Comparison
Compare Scottish and English income tax rates side by side. Scotland has more bands with a wider range of rates.
| Gross Salary | Scotland Tax | England Tax | Difference |
|---|---|---|---|
| £25,000 | £2,486 | £2,486 | £0 |
| £30,000 | £3,536 | £3,486 | +£50 |
| £40,000 | £5,836 | £5,486 | +£350 |
| £50,000 | £9,136 | £7,486 | +£1,650 |
| £60,000 | £13,336 | £11,432 | +£1,904 |
| £75,000 | £17,432 | +£2,204 | |
| £100,000 | £30,886 | £27,432 | +£3,454 |
* Calculations assume standard tax code with no adjustments. Actual tax may vary based on individual circumstances.
How Scottish Income Tax Works
Who is a Scottish Taxpayer?
You're a Scottish taxpayer if Scotland is your main place of residence. HMRC considers:
- Where you spend most nights during the tax year
- Where your close family (spouse/children) live
- Where you're registered with a GP, bank, or electoral roll
- The location of your main home if you own multiple properties
What Income is Taxed at Scottish Rates?
Scottish rates only apply to:
- Employment income (salary, wages, bonuses)
- Self-employment profits
- Pension income
- Rental income from property
Not taxed at Scottish rates: Savings interest, dividends, and capital gains - these are taxed at UK-wide rates.
Scottish Tax Code
If you're a Scottish taxpayer, your tax code will start with the letter "S". For example:
If your tax code doesn't start with "S" but you believe you're a Scottish taxpayer, contact HMRC to update your records.
Calculate Your Scottish Take-Home Pay
Use our salary calculator to see exactly how much you'll take home after Scottish income tax, National Insurance, and other deductions.
Try the CalculatorFrequently Asked Questions
Related Resources
Last updated: December 2025 | Tax year 2025/26 rates | Source: HMRC