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Scottish Income Tax Rates

Current Rates

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

You pay a different tax rate on income from 6 April 2017 to 5 April 2018.

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 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £11,850. You don’t get a Personal Allowance if you pay top rate tax.

Band Taxable Income (2018/2019 Tax Year) Taxable Income (2019/2020 Tax Year) Scottish Tax Rate
Personal Allowance Up to £11,850 Up to £12,500 0%
Starter Rate £11,850 to £13,850 £12,500 – £14,549 19%
Basic Rate £13,851 to £24,000 £14,550 – £24,944 20%
Intermediate Rate £24,001 to £43,430 £24,945 – £43,430 21%
Higher Rate £43,431 to £150,000 £43,431 – £150,000 41%
Top Rate Over £150,000 Over £150,000 46%

Who pays?

You pay Scottish Income Tax if you live in Scotland.

You may also pay Scottish Income Tax if you:

  • Move to or from Scotland
  • Live in a home in Scotland and one elsewhere in the UK, for example for work
  • Don’t have a home and stay in Scotland regularly, for example you stay offshore or in hotels

How you pay

If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate.

Your tax code will be S1185L if you pay Scottish Income Tax and get the standard Personal Allowance.

If you fill in an online self Assessment tax return, there’s a box for you to tell HMRC that you pay Scottish Income Tax.

The tax year is from 6 April to 5 April the following year.

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