Income Tax

Scottish Income Tax is a tax on money you earn, with the rates and bands set by the Scottish Parliament. The current set of rates and bands, which apply until Wednesday 5 April 2023, are:


Band name


£12,571* - £14,732

Starter Rate


£14,733 - £25,688

Scottish Basic Rate


£25,689 - £43,662

Intermediate Rate


£43,663 - £150,000**

Higher Rate


Over £150,000**

Top Rate


The responsibility for Income Tax is split between the Scottish Government, UK Government, and it is collected and managed by HMRC.

If you have any queries about the rate of tax you pay, please contact HMRC. You can call HMRC on 0300 200 3300. Lines are open Monday to Friday from 8:00 to 18:00.

The Scotland Act 2012 gave the Scottish Parliament the power to set a different rate of Income Tax in Scotland, known as the Scottish Rate of Income Tax (SRIT). This took effect from 6 April 2016.

Scotland Act 2016 extended these powers, enabling the Scottish Parliament to set the tax band thresholds (excluding the personal allowance) as well as the rates. This applies to all non-savings, non-dividend income of Scottish taxpayers, and took effect from 6 April 2017.

Scottish Income Tax is not a fully devolved tax. HMRC is responsible for the collection and management of Scottish Income Tax, which includes the identification of Scottish taxpayers. The Scottish Income Tax collected by HMRC is paid to the Scottish Government.

The links below explain the Scottish Income Tax rates for each financial year since 2016 to 2017 and how they were set:

Further information 

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