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.
Standard personal allowances
- 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.
2023/24 Tax year
|Income taxed at||Rate||2023/24|
|Top rate||47%||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||2022/23||2021/22|
|Basic tax rate||20%||£10,956||£10,629|
|Top rate||46%||above £150,0002||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.