Income Tax Rates & Allowances (Scotland)

Prior to 6 April 2017 the tax bands and rates for Scottish rate taxpayers were the same as the rest of the UK.

Personal Allowances

 2019/202018/192017/18
Single person £12,500 £11,850 £11,500
  • Since 2016-17, all individuals will be entitled to the same personal allowance, regardless of the individuals’ date of birth. 
  • From 6 April 2010, the  personal allowances will reduce by £1 for every £2 of income above £100,000 until they are nil.

Income Tax rates and taxable bands 

Since the 2018/19 tax year the Scottish Government has had different Income Tax rates and bands from the rest of the UK.

2019/20

Band name Band Rate (%)
Starter rate Over £12,5001 - £14,549 19
Basic rate Over £14,549 - £24,944 20
Intermediate rate Over £24,944 - £43,430 21
Higher rate Over £43,430 - £150,0002 41
Top rate Above £150,0002 46

2018/19

This is the first tax year that the Scottish Government had different Income Tax rates and bands to the rest of the UK.

Band name Band Rate (%)
Starter rate Over £11,8501 - £13,850 19
Basic rate Over £13,850 - £24,000 20
Intermediate rate Over £24,000 - £43,430 21
Higher rate Over £43,430 - £150,0002 41
Top rate Above £150,0002 46

2017/18

This is the first tax year that the Scottish Government had different Income Tax bands to the rest of the UK.

Band name Band Rate (%)
Basic rate Over £11,5001 - £43,000 20
Higher rate Over £43,000 - £150,0002 40
Additional rate Above £150,0002 45

Personal allowance is reduced by £1 for every £2 earned over £100,000

Assumes the individual is in receipt of the standard UK personal allowance.

Last updated: 12 Mar 2019

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