Tax Checked 2026-08-11

Scottish income tax bands and rates

Starter 19% £12,571–£16,537 · Basic 20% to £29,526 · Intermediate 21% to £43,662 · Higher 42% to £75,000 · Advanced 45% to £125,140 · Top 48% above
rates / bands · valid 2026-04-06 → 2027-04-05

What is the Scottish income tax bands and rates right now?

The current figure is Starter 19% £12,571–£16,537 · Basic 20% to £29,526 · Intermediate 21% to £43,662 · Higher 42% to £75,000 · Advanced 45% to £125,140 · Top 48% above (rates / bands), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-08-11.

Applies to non-savings, non-dividend income. Starter/basic tops uprated ~7.4%; higher/advanced/top thresholds frozen. Personal Allowance £12,570 as rUK.

Official sourceHMRC / gov.uk
Valid from2026-04-06
Valid to2027-04-05
Last checked2026-08-11
Machine-readableJSON for this figure

History

Previous values
Starter to £15,397, Basic to £27,491 from 2025-04-06
Advanced band introduced 2024-04-06

More Tax figures

LBTT residential bands (Scotland) · Land Transaction Tax residential bands (Wales) · Welsh rates of income tax · HMRC advisory fuel rates (company cars) · all Tax

This is data, not advice. Figures are republished from official sources with links and dates — always verify with the linked official source before acting.