Income Tax Rates for Scotland

Scottish rates and bands for 2022 to 2023

At the Scottish Budget on 9 December 2021, the Cabinet Secretary for Finance and the Economy set out the proposed Income Tax rates and bands for 2022 to 2023.  If agreed to by the Scottish Parliament, a Scottish Rate Resolution will give effect to the Income Tax policy set out below.

The rates and bands in the table below are based on the UK Personal Allowance in 2022 to 2023, which is £12,570, as confirmed by the UK Government at their 2021 Autumn Budget.

BandsBand nameRate
Over £12,570* – £14,732Starter Rate19%
Over £14,732 – £25,688Scottish Basic Rate20%
Over £25,688 – £43,662Intermediate Rate21%
Over £43,662 – £150,000**Higher Rate41%
Over £150,000**Top Rate46%

* assumes individuals are in receipt of the Standard UK Personal Allowance.

** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.

Last years Scottish rates and bands for 2021 to 2022

On 25 February 2021 the Scottish Parliament set the following Income Tax rates and bands for 2021 to 2022, which will take effect from 6 April 2021.

The UK Government confirmed at its Budget on 3 March 2021 that the UK-wide Personal Allowance will increase to £12,570 in 2021 to 2022.

BandsBand nameRate
Over £12,570* – £14,667Starter Rate19%
Over £14,667 – £25,296Scottish Basic Rate20%
Over £25,296 – £43,662Intermediate Rate21%
Over £43,662 – £150,000**Higher Rate41%
Over £150,000**Top Rate46%

* 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.

Previous Scottish rates and bands for 2020 to 2021

On 4 March 2020 the Scottish Parliament set the following income tax rates and bands for 2020 to 2021.

BandsBand nameRate
Over £12,500* – £14,585Starter Rate19%
Over £14,585 – £25,158Scottish Basic Rate20%
Over £25,158 – £43,430Intermediate Rate21%
Over £43,430 – £150,000**Higher Rate41%
Over £150,000**Top Rate46%

* assumes individuals are in receipt of the Standard UK Personal Allowance.

** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.

Scottish rates and bands for 2019 to 2020

On 19 February 2019 the Scottish Parliament set the following income tax rates and bands for 2019 to 2020.

BandsBand nameRate
Over £12,500-£14,549Starter Rate19%
Over £14,549-£24,944Scottish Basic Rate20%
Over £24,944-£43,430Intermediate Rate21%
Over £43,430-£150,000Higher Rate41%
Above £150,000Top Rate46%

These rates assume the person is receiving the Standard UK Personal Allowance for tax-free income of £12,500. Personal Allowance is reduced by £1 for every £2 earned over £100,000.

Scottish rates and bands for 2018 to 2019

On the 20 February 2018 the Scottish Parliament set the following income tax rates and bands for 2018 to 2019.

BandBand nameRate
Over £11,850 to £13,850Starter Rate19%
Over £13,850 to £24,000Basic Rate20%
Over £24,000 to £43,430Intermediate Rate21%
Over £43,430 to £150,000Higher Rate41%
Over £150,000Top Rate46%

These rates assume the person is receiving the Standard UK Personal Allowance for tax-free income of £11,850. Personal Allowance is reduced by £1 for every £2 earned over £100,000.

Note: All the data on this site is collected from the Scottish Government website (gov.scot)