Publication - Factsheet
Scottish Income Tax: rates and bands
Rates and bands for Scottish Income Tax.
At the Scottish Budget on 13 January 2026, the Cabinet Secretary for Finance set out the proposed Scottish Income Tax rates and bands for 2026 to 2027.
The rates and bands in the table below are based on the UK Personal Allowance, which is £12,570, as confirmed by the UK Government in the 2025 Autumn Statement.
|
Proposed Bands |
Band name |
Rate (%) |
|
£12,571*- £16,537 |
Starter |
19 |
|
£16,538 - £29,526 |
Basic |
20 |
|
£29,527 - £43,662 |
Intermediate |
21 |
|
£43,663 - £75,000 |
Higher |
42 |
|
£75,001 - £125,140** |
Advanced |
45 |
|
Over £125,140 |
Top |
48 |
*Assumes individuals are in receipt of the standard Personal Allowance.
**Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.