Income Tax Rates in Scotland

Scottish Income Tax Rates

From April 2017, the income tax rates and bands payable by Scottish taxpayers will be those set by the Scottish Parliament. The Scottish rates and bands will then be set annually by the Scottish Parliament.

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Scottish Income Tax Rates.

From April 2017, the income tax rates and bands payable by Scottish taxpayers will be those set by the Scottish Parliament.


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The Scottish rates and bands will then be set annually by the Scottish Parliament.

Standard Tax Free Allowance is £11,500

Tax Rates:

  • 20% Up to £43,000
  • 40% Above £43,000 up to £150,000
  • 45% Above £150,000

Your main place of residence will determine whether or not you are a Scottish taxpayer.

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www.gov.scot/…/Scottishincometax2017-18


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