Scottish Tax Brackets 2025/26
Explore Scotland's unique tax bands and compare with previous years
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Enter Income Level
Tax Brackets 2025-26
Personal Allowance
£0 - £12,570
0%
£12,570
Starter Rate
£12,570 - £14,732
19%
£2,162
Basic Rate
£14,732 - £25,688
20%
£10,956
Intermediate Rate
£25,688 - £43,662
21%
£4,312
Higher Rate
£43,662 - £125,140
41%
Top Rate
£125,140 - £250,000
46%
Tax Breakdown
Key Metrics
Effective Tax Rate
11.69%
Marginal Tax Rate (at top)
46%
Personal Allowance: The first £12,570 of income is tax-free under your personal allowance.
Understanding Scottish Tax Brackets
Scotland has its own unique tax system with different tax bands compared to the rest of the UK. These bands apply to residents in Scotland for income tax purposes.
The Six Scottish Tax Bands (2025/26)
Personal Allowance: £0 - £12,570
Your income up to this amount is not taxed
Starter Rate: £12,570 - £14,732 (19%)
Lowest tax band - applies to initial earnings above allowance
Basic Rate: £14,732 - £25,688 (20%)
Standard tax rate for mid-range earners
Intermediate Rate: £25,688 - £43,662 (21%)
Slightly higher rate for upper-middle earners
Higher Rate: £43,662 - £125,140 (41%)
High earners pay this rate on income above threshold
Top Rate: Above £125,140 (46%)
Highest earners pay this rate on top slice of income
How Tax Bands Work
You don't pay the highest rate on all your income - instead, tax is calculated progressively. For example, if you earn £30,000:
- £12,570 is tax-free (personal allowance)
- £2,162 (£14,732 - £12,570) taxed at 19% = £410.78
- £10,956 (£25,688 - £14,732) taxed at 20% = £2,191.20
- £4,284 (£30,000 - £25,716) taxed at 21% = £899.64
- Total tax: £3,501.62
Scotland vs Rest of UK
The main differences between Scottish and UK tax bands:
- Scotland has an extra tax band (Starter Rate at 19%)
- Scotland's Basic Rate (20%) is lower than the rest of UK's Higher Rate (40%)
- Scotland's Higher Rate (41%) is higher than the rest of UK's Higher Rate (40%)
- Scotland has a Top Rate (46%) while rest of UK uses 45%