Scottish income tax bands
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
Scotland sets its own income tax rates and bands above the personal allowance, which remains reserved to Westminster14. For 2026/27, Scotland uses six bands: Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45% and Top 48%15.
The six bands
| Band | Range | Rate |
|---|---|---|
| Personal allowance | £0 – £12,570 | 0% |
| Starter | £12,570 – £16,537 | 19% |
| Basic | £16,537 – £29,526 | 20% |
| Intermediate | £29,526 – £43,662 | 21% |
| Higher | £43,662 – £75,000 | 42% |
| Advanced | £75,000 – £125,140 | 45% |
| Top | Above £125,140 | 48% |
Who counts as a Scottish taxpayer
HMRC decides Scottish taxpayer status by where you have your only or main place of residence over the tax year. Working in Scotland is not enough on its own; the test is residence39.