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.

Standard personal allowances

Single person £12,570 £12,570 £12,500
  • 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.

Income taxed atRate2022/232021/222020/21
Personal allowance 0% £12,5701 £12,5701 £12,5001
Starter rate  19% £2,162 £2,098 £2,085
Basic tax rate 20% £10,956 £10,629 £10,573
Intermediate rate 21% £17,974 £18,366 £18,272
Higher rate 41% £106,337 £106,337 £106,570
Top rate 46% above £150,0002 above £150,0002 above £150,0002

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

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

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