What are the Scottish income tax rates?

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    In the 2018/19 Scottish Budget, the Finance Secretary for Scotland announced a raft of additional changes for Scotland resident taxpayers, including new income tax rates, taking the possible income tax rates payable up to five. For 2018/19 the tax rates and bands applicable to Scottish taxpayers on non-savings and non-dividend income are set as follows:

     

     

    BandsBand nameRates (%)
    Over £11,850*-£13,850Starter Rate19
    Over £13,850-£24,000Basic Rate20
    Over £24,000-£43,430Intermediate Rate21
    Over £43,430-£150,000**Higher Rate41
    Above £150,000**Top Rated46

     

    * Assumes person is in receipt of the Standard UK Personal Allowance

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

     

     

    From April 2019, the National Assembly for Wales has the right to vary the rates of income tax payable by Welsh taxpayers.

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