Current rates

You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.

Scottish Income Tax applies to your wages, pension and most other taxable income.

You’ll pay the same tax as the rest of the UK on dividends and savings interest.

What you’ll pay

The table shows the 2023 to 2024 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.

Taxable income Scottish tax rate
Personal Allowance Up to £12,570 0%
Starter rate £12,571 to £14,732  19%
Basic rate £14,733  to £25,688  20%
Intermediate rate £25,689  to £43,662 21%
Higher rate £43,663 to £125,140 42%
Top rate over £125,140 47%