What are the personal tax rates in Scotland?
These tables shows rates since 2016/17
Scottish rates and bands apply to non-savings income such as salary, pension and rental income
| Tax year | Personal allowance | Starter rate (19%) | Basic rate (20%) | Intermediate rate (21%) | Higher rate (40%-42%) | Advanced rate (45%) | Top rate (46%-8%) |
|---|---|---|---|---|---|---|---|
| 2025/26 | £12,570 | £2,306 | £2,307–£13,991 | £13,992–£31,092 | 42% £31,093–£62,430 | £62,431–£125,140 | 48% £125,141+ |
| 2024/25 | £12,570 | £2,306 | £2,307–£13,991 | £13,992–£31,092 | 42% £31,093–£62,430 | £62,431–£125,140 | 48% £125,141+ |
| 2023/24 | £12,570 | £2,162 | £2,163–£13,118 | £13,119–£31,092 | 42% £31,093–£125,140 | — | 47% £125,141+ |
| 2022/23 | £12,570 | £2,162 | £2,163–£13,118 | 13,119–£31,092 | 41% £31,093–£150,000 | — | 46% £150,001+ |
| 2021/22 | £12,570 | £2,097 | £2,098–£12,726 | £12,727–£31,092 | 41% £31,093–£150,000 | — | 46% £150,001+ |
| 2020/21 | £12,500 | £2,085 | £2,086–£12,658 | £12,659–£30,930 | 41% £30,931–£150,000 | — | 46% £150,001+ |
| 2019/20 | £12,500 | £2,049 | £2,050–£12,444 | £12,445–£30,930 | 41% £30,931–£150,000 | — | 46% £150,001+ |
| 2018/19 | £11,850 | £2,007 | £2,008–£12,150 | £12,151–£31,580 | 41% £31,581–£150,000 | — | 46% £150,001+ |
| 2017/18 | £11,500 | — | £31,500 | — | 40% £31,501–£150,000 | — | 45% £150,001+ |
| 2016/17 | £11,000 | — | £32,000 | — | 40% £32,001–£150,000 | — | 45% £150,001 |
*The personal allowance is tapered for people earning over £100,000 a year: for every £2 earned above £100,000 the personal allowance is reduced by £1 until incomes above £125,140 have zero personal allowance
For other taxes, Scotland follows the same rates as in England, Wales and Northern Ireland.
| Year | Dividend Allow. / Rates (B/H/A) | Savings Allowance | CGT Allowance / Rates | NICs – Employees (Class 1) | NICs – Self-Employed (Class 2 & 4) |
| 2025/26 |
£500 8.75% / 33.75% / 39.35% |
£1,000 (basic) / £500 (higher) / £0 (add.) +£5,000 starting rate |
£3,000 10% / 20% (other) 18% / 24% (res.) |
8% £12,570–£50,270 2% above |
Class 2 abolished** Class 4: 6% £12,570–£50,270, 2% above |
| 2024/25 |
£500 8.75% / 33.75% / 39.35% |
£1,000 / £500 / £0 +£5,000 starting rate |
£3,000 10% / 20% (other) 18% / 24% (res.) |
10% (8% from Jan 2025) £12,570–£50,270 2% above |
Class 2: £3.45/wk (abolished Apr 2024) Class 4: 8% £12,570–£50,270, 2% above |
| 2023/24 |
£1,000 8.75% / 33.75% / 39.35% |
£1,000 / £500 / £0 +£5,000 starting rate |
£6,000 10% / 20% (other) 18% / 28% (res.) |
12% (cut to 10% Jan 2024) £12,570–£50,270 2% above |
Class 2: £3.45/wk Class 4: 9% £12,570–£50,270, 2% above |
| 2022/23 |
£2,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£12,300 10% / 20% (other) 18% / 28% (res.) |
13.25% £12,570–£50,270 3.25% above |
Class 2: £3.15/wk Class 4: 10.25% £9,880–£50,270, 3.25% above |
| 2021/22 |
£2,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£12,300 10% / 20% (other) 18% / 28% (res.) |
12% £9,568–£50,270 2% above |
Class 2: £3.05/wk Class 4: 9% £9,568–£50,270, 2% above |
| 2020/21 |
£2,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£12,300 10% / 20% (other) 18% / 28% (res.) |
12% £9,500–£50,000 2% above |
Class 2: £3.05/wk Class 4: 9% £9,500–£50,000, 2% above |
| 2019/20 |
£2,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£12,000 10% / 20% (other) 18% / 28% (res.) |
12% £8,632–£50,000 2% above |
Class 2: £3.00/wk Class 4: 9% £8,632–£50,000, 2% above |
| 2018/19 |
£2,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£11,700 10% / 20% (other) 18% / 28% (res.) |
12% £8,424–£46,350 2% above |
Class 2: £2.95/wk Class 4: 9% £8,424–£46,350, 2% above |
| 2017/18 |
£5,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£11,300 10% / 20% (other) 18% / 28% (res.) |
12% £8,164–£45,000 2% above |
Class 2: £2.85/wk Class 4: 9% £8,164–£45,000, 2% above |
| 2016/17 |
£5,000 7.5% / 32.5% / 38.1% |
£1,000 / £500 / £0 +£5,000 starting rate |
£11,100 10% / 20% (other) 18% / 28% (res.) |
12% £8,060–£43,000 2% above |
Class 2: £2.80/wk Class 4: 9% £8,060–£43,000, 2% above |