Income TAX Rates – Scotland
- 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 |
- 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 |
- 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 |