Income Tax Rates – Scotland 2020/21

  • 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 – 2,085 Starter rate 19
2,086 – 12,658 Basic rate 20
12,659 – 30,930 Intermediate rate 21
30,931 – 150,000 Higher rate 41
Over 150,000 Top rate 46