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Scottish rates and bands for 2024/25

Bands Band name Rates (%)
Over £12,571*-£14,876 Starter Rate 19
Over £14,877-£26,561 Basic Rate 20
Over £26,562-£43,662 Intermediate Rate 21
Over £43,663-£75,000 Higher Rate 42
Over £75,001-£125,140** Advanced Rate 45
Above £125,140 Top Rate 48

Source: Scottish Income Tax 2024/25

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Scottish rates and bands for 2023/24

Bands Band name Rates (%)
Over £12,571*-£14,732 Starter Rate 19
Over £14,733-£25,688 Basic Rate 20
Over £25,689-£43,662 Intermediate Rate 21
Over £43,663-£125,140** Higher Rate 42
Above £125,140** Top Rate 47

Source: Scottish Income Tax 2023/24

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Note: These tables are provided for guidance only.

TAX ADVICE WHICH CONTAINS NO INVESTMENT ELEMENT IS NOT REGULATED BY THE FINANCIAL CONDUCT AUTHORITY.