Scottish Tax Rates 2025/26
Official income tax rates and bands for Scotland in the 2025/26 tax year
Income Tax Bands 2025/26
Personal Allowance
0% tax£0 - £12,570
Tax-free income available to all residents
Starter Rate
19%£12,570 - £14,732
Lowest tax rate band unique to Scotland
Basic Rate
20%£14,732 - £25,688
Standard rate for most earners
Intermediate Rate
21%£25,688 - £43,662
Higher than UK basic rate (20%)
Higher Rate
41%£43,662 - £125,140
1% higher than UK higher rate (40%)
Top Rate
46%£125,140+
1% higher than UK top rate (45%)
National Insurance Rates 2025/26
Employee National Insurance
8% on earnings between £12,570 - £50,270
2% on earnings above £50,270
Employer National Insurance
15% on earnings above £9,100
Key Thresholds 2025/26
Personal Allowance
£12,570
Allowance Withdrawal Threshold
£100,000
Marriage Allowance (Max Transfer)
£1,260
Tax-Free Allowance (Self-employed)
£1,000
Last Updated: December 2025. These rates apply to the 2025/26 tax year (6 April 2025 - 5 April 2026).