Median non-savings non-dividend (NSND) income in Scotland estimates: FOI release

Information requested

The most up to date estimates the Scottish Government has of median non-savings nondividend (NSND) income in Scotland in the financial years 2023-24, 2024-25, and 2025-26.

For each estimate, please indicate the date and source of the estimate.

Response

The Scottish Government publishes an estimate of the proportion of taxpayers that are expected to continue to pay less for the following year in its fact sheets accompanying the budget (see Income Tax Policy Proposal: Scottish Budget 2023-24, Scottish Income Tax 2024 to 2025: factsheet - gov.scot and Income Tax Policy Proposal: Scottish Budget 2025-26 - Scottish Income Tax 2025 to 2026: factsheet - gov.scot). In 2024-25 and 2025-26, medians were also provided.

These medians, along with the most up to date estimates, are available via the Scottish Fiscal Commission (SFC) fact sheet published on 11 November 2025 and can be found in Figure 1 at Scottish median incomes fact sheet: Scottish Fiscal Commission estimates update – November 2025 | Scottish Fiscal Commission. Please find a summary below:

It is possible to calculate a number of different estimates of median income for any one year. These include estimates of median income based on:

• whether the figure is a forecast, or an estimate that is in part or totally based on data
• whether the estimate is for gross incomes, or net of deductions such as pension relief

Below are the SFC estimates. For 2023‑24, the latest estimates are based on outturn. For 2024‑25 and 2025‑26, the latest estimates are based on forecasts. Deductions relate mostly to pension relief on earned income.

Financial Year	Median Scottish taxpayer NSND income
	Gross (published Budget forecast)*	Gross (latest)	Net of deductions
2023-24	Not published	£28,730	£27,919
2024-25	£28,200	£29,455	£28,637
2025-26	£29,750	£30,096	£29,310

*These figures are rounded to the nearest 50.
Table source: Scottish median incomes fact-sheet: SFC estimates update November 2025

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