Scottish income tax bands 2026/27
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Budget 2026 to 2027 sets the six-band regime above the £12,570 personal allowance: Starter 19% to £16,537, Basic 20% to £29,526, Intermediate 21% to £43,662, Higher 42% to £75,000, Advanced 45% to £125,140, Top 48% above1514.
The six bands
| Band | Range | Rate |
|---|---|---|
| Personal allowance (reserved) | £0 – £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 | Above £125,140 | 48% |
What changed from 2025/26
For 2026/27, the Scottish Government uprated the Starter and Basic band ceilings to reflect inflation; Higher, Advanced and Top thresholds remain frozen15.