This is a freeview 'At a glance' guide to Scottish Income Tax rates.           

What is the Scottish rate of Income Tax? What is the rate of Scottish Tax?      

Scottish Income Tax only applies to non-savings and non-dividend income. The personal savings allowances, therefore, apply for Scottish taxpayers. 

Tax Bands & Rates


Income band £


Tax rate %






Personal allowance (tax-free band)         







Starter rate


£12,570 - 14,732

£12,570 - 14,667




Basic rate


£14,732 - 25,688

£14,667 - 25,296




Intermediate rate


£25,688 - 43,662

£25,296 - 43,662




Higher rate


£43,662 - 150,000

£43,662 - 150,000




Additional rate







See below for rates for 2017-18

Despite the differences between Scottish Income Tax rates and the rest of the UK, the following reliefs will still operate in the same way, giving the same relief:

  • The personal allowance will be restricted by £1 for every £2 of an individual’s Adjusted net income above £100,000.
  • Transferrable marriage allowance will still give relief at 20%.
  • Gift Aid relief will still be 25p for every £1 donated.
  • Scottish taxpayers receiving relief on Pension contributions at source will receive 20% relief in their pension pots and there will still be scope for claiming additional relief where appropriate. HMRC have confirmed that 21% taxpayers will receive the additional 1% through their tax codes.
  • Mortgage relief for landlords will still be at 20%.

Scottish taxpayers who receive a social security lump sum will be taxed at the appropriate Scottish tax rate.


The rates for 2017-18 were the same as the UK rates with the exception of the higher rate threshold which Scotland kept at £43,000, whereas the rest of the UK increased this to £45,000.

This means the Scotland basic rate band was £31,500 in 2017-18, as the personal allowance moved to £11,500, along with the rest of the UK.

Scottish rates and bands for 2017-18

Rate %

Band of income


Personal allowance 0 Up to 11,500
Basic rate 20 Above 11,500 up to 43,000
Higher rate 40 Above 43,000 up to 150,000
Additional Rate 45 Above 150,000


Useful guides on this topic

Scottish Income Tax
From 6 April 2016, Scotland set its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?

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