Income tax rates and 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.
Income Tax Rates & Allowances for the rest of the UK
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.