Scottish top rate (48%)
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Top rate band applies 48% to income between Above £125,140 in 2026/2714. Scotland's Top rate of 48% applies above £125,140, three percentage points more than rUK's 45% additional rate. The gap rose from 1p (2018) to 3p (2024/25).15
Where it sits
This band is part of the six-band Scottish regime (see 2026/27 table). Income at this level is taxed at 48% after the personal allowance and lower bands. Compared with rUK at the same gross salary, the difference is governed by both the rate and the lower threshold at which Scotland's higher bands start.
National Insurance still applies
NI is set by Westminster and applies UK-wide. At this band, employee Class 1 NI is 8% up to £50,270, 2% above10.