Tax Rates and Allowances 2024/25

Income tax rates - Scotland

2024/25
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 - 2,306 Starter rate 19
2,307 - 13,991 Basic rate 20
13,992 - 31,092 Intermediate rate 21
31,093 - 62,430 Higher rate 42
62,431 - 125,140 Advanced rate 45
Over 125,140 Top rate 48

    • 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