Income tax rates and allowances (Scotland)
Income Tax is a tax you pay on your income. You do not normally pay tax on all of your income as most people in the UK get a Personal Allowance of tax-free income. This is the amount of income you can have before you pay tax. Tax is then applied to bands of income at certain rates.
Different bands and rates of income tax apply in the rest of the UK - Income Tax Rates & Allowances (UK excluding Scotland)
Standard personal allowances
| 2024/25 | 2023/24 | 2022/23 | |
|---|---|---|---|
| Single person | £12,570 | £12,570 | £12,570 |
- 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.
2024/25 Tax year
| Income taxed at | Rate | 2024/25 |
| Personal allowance | 0% | £12,5701 |
| Starter rate | 19% | £2,306 |
| Basic rate | 20% | £11,685 |
| Intermediate rate | 21% | £17,101 |
| Higher rate | 42% | £31,338 |
| Advanced rate | 45% | £50,1402 |
| Top rate | 48% | above £125,1402 |
1Assumes the individual is in receipt of the standard UK personal allowance.
2Personal allowance is reduced by £1 for every £2 earned over £100,000.
Previous tax years
| Income taxed at | Rate | 2023/24 |
| Personal allowance | 0% | £12,5701 |
| Starter rate | 19% | £2,162 |
| Basic tax rate | 20% | £10,956 |
| Intermediate rate | 21% | £17,974 |
| Higher rate | 42% | £81,4782 |
| Top rate | 47% | above £125,1402 |
| Income taxed at | Rate | 2022/23 |
|---|---|---|
| Personal allowance | 0% | £12,5701 |
| Starter rate | 19% | £2,162 |
| Basic tax rate | 20% | £10,956 |
| Intermediate rate | 21% | £17,974 |
| Higher rate | 41% | £106,3382 |
| Top rate | 46% | above £150,0002 |
1 Assumes the individual is in receipt of the standard UK personal allowance.
2 Personal allowance is reduced by £1 for every £2 earned over £100,000.
Disclaimer
The information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice. Also it may not reflect the options available under a specific product which may not be as wide as legislations and regulations allow.
All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.