Income tax rates - Scotland
2023/24
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 - 2,162 | Starter rate | 19 |
| 2,163 - 13,118 | Basic rate | 20 |
| 13,119 - 31,092 | Intermediate rate | 21 |
| 31,093 - 125,140 | Higher rate | 42 |
| Over 125,140 | Top rate | 47 |
2022/23
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 - 2,162 | Starter rate | 19 |
| 2,163 - 13,118 | Basic rate | 20 |
| 13,119 - 31,092 | Intermediate rate | 21 |
| 31,093 - 150,000 | Higher rate | 41 |
| Over 150,000 | Top rate | 46 |