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 – 3,967 | Starter rate | 19 |
| 3,968 – 16,956 | Basic rate | 20 |
| 16,957 – 31,092 | Intermediate rate | 21 |
| 31,093 – 62,430 | Higher rate | 42 |
| 62,431 – 125,140 | Advanced rate | 45 |
| Over 125,140 | Top rate | 48 |