Income Tax Rates – Scotland
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 – 2,162 | Starter rate | 19 |
| 2,163 – 13,118 | Basic rate | 20 |
| 13,119 – 31,092 | Intermediate rate | 21 |
| 31,093 – 150,000 | Higher rate | 41 |
| Over 150,000 | Top rate | 46 |