Income Tax in Scotland

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1. Current rates

You pay Scottish Income Tax if you live in Scotland. It바카라 사이트™s paid to the Scottish 바카라 사이트.

Scottish Income Tax applies to your wages, pension and most other taxable income.

You바카라 사이트™ll pay the same tax as the rest of the UK on dividends and savings interest.

What you바카라 사이트™ll pay

The table shows the 2025 to 2026 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.

Taxable income Scottish tax rate
Personal Allowance Up to £12,570 0%
Starter rate £12,571 to £15,397 19%
Basic rate £15,398 to £27,491 20%
Intermediate rate £27,492 to £43,662 21%
Higher rate £43,663 to £75,000 42%
Advanced rate £75,001 to £125,140 45%
Top rate over £125,140 48%

2. Who pays

You pay Scottish Income Tax if you live in Scotland.

You may also pay Scottish Income Tax if you:

  • move to or from Scotland
  • live in a home in Scotland and one elsewhere in the UK, for example for work
  • do not have a home but spend more days in Scotland than elsewhere in the UK during a tax year, for example you stay offshore or in hotels
  • are a member of the Scottish Parliament

How you pay

If you바카라 사이트™re employed or get a pension, your tax code will start with an 바카라 사이트˜S바카라 사이트™. This tells your employer or pension provider to deduct tax at the Scottish rate.

Your tax code will be S1257L if you pay Scottish Income Tax and get the standard Personal Allowance of £12,570.

If you fill in an online Self Assessment tax return, there바카라 사이트™s a box for you to tell HMRC that you pay Scottish Income Tax.

The tax year is from 6 April to 5 April the following year.

3. If you live in more than one home

You need to know which is your main home if you have one in Scotland and one somewhere else in the UK.

What counts as your main home

Your main home is usually where you live and spend most of your time.

It does not matter whether you own it, rent it or live in it for free.

Your main home may be the home where you spend less time if that바카라 사이트™s where:

  • most of your possessions are
  • your family lives, if you바카라 사이트™re married or in a civil partnership
  • you바카라 사이트™re registered for things like your bank account, GP or car insurance
  • you바카라 사이트™re a member of clubs or societies

This might apply to you if you live away because of your work, for example you바카라 사이트™re a lorry driver, an offshore worker or in the armed forces.

You can contact HMRC to change which home counts as your main one.

If you바카라 사이트™re not sure which is your main home

You may need to work out which is your main home if, for example: 

  • you바카라 사이트™re a mobile worker and your job means you travel most of the time
  • you바카라 사이트™re a student
  • you do not have a permanent home

Count the number of days you spent in Scotland and compare this to the number of days you spent elsewhere in the UK during a tax year. Where you spent a day depends on where you were at midnight on that day.

If you spend more days in Scotland than elsewhere in the UK, you바카라 사이트™re a Scottish taxpayer for the whole tax year.

4. If you move to or from Scotland

You pay Scottish Income Tax if you move to Scotland and live there for a longer period than anywhere else in the UK during a tax year (6 April to 5 April the following year).

You must tell HMRC of your new address if you move to or from Scotland. You may pay tax at the wrong rate if you do not.

If HMRC changes your tax rate

The new rate you pay will be backdated to the start of the tax year (6 April) in which you moved. The tax taken from your wages or pension will be adjusted automatically so you pay the right amount across the whole year.

5. 2024 to 2025 tax year

You pay a different rate of tax for income from the tax year 6 April 2024 to 5 April 2025.

Taxable income Scottish tax rate
Personal Allowance Up to £12,570 0%
Starter rate £12,571 to £14,876 19%
Basic rate £14,877 to £26,561 20%
Intermediate rate £26,562 to £43,662 21%
Higher rate £43,663 to £75,000 42%
Advanced rate £75,001 to £125,140 45%
Top rate over £125,140 48%

It applies to your wages, pension and most other taxable income.

You pay the same tax as the rest of the UK on your dividends and your savings interest.