Income tax rates - Scotland

2021/22
2020/21
  • 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 - 2,097 Starter rate 19
2,098 - 12,726 Basic rate 20
12,727 - 31,092 Intermediate rate 21
31,093 - 150,000 Higher rate 41
Over 150,000 Top rate 46

  • 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 - 2,085 Starter rate 19
2,086 - 12,658 Basic rate 20
12,659 - 30,930 Intermediate rate 21
30,931 - 150,000 Higher rate 41
Over 150,000 Top rate 46