Scottish Income Tax Bands 2026/27
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571–£16,537 | 19% |
| Basic | £16,538–£29,526 | 20% |
| Intermediate | £29,527–£43,662 | 21% |
| Higher | £43,663–£75,000 | 42% |
| Advanced | £75,001–£125,140 | 45% |
| Top | Over £125,140 | 48% |
Scotland vs Rest of UK
Lower earners (under ~£33,500) pay slightly less tax in Scotland thanks to the 19% starter rate. Above that, Scottish taxpayers pay progressively more — the higher rate starts at £43,663 versus £50,271 in England, and rates are 1–3 points higher in each upper band.
Frequently Asked Questions
What are the Scottish income tax rates for 2026/27?
Six bands: 19% starter, 20% basic, 21% intermediate, 42% higher (from 43,663 GBP), 45% advanced (from 75,001 GBP) and 48% top rate (over 125,140 GBP).
Do Scottish taxpayers pay different National Insurance?
No. NI is UK-wide — 8% between 12,570 and 50,270 GBP and 2% above. Only income tax rates on earnings are devolved.
Who counts as a Scottish taxpayer?
Your tax residence follows your main home. If you live in Scotland, your tax code starts with S and Scottish rates apply to your salary.