Income Tax rates – Scotland 2018/19

  •  Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
  • Savings income and dividend income are taxed using UK tax rates and bands.

Income Tax rates 2018/19

Band of taxable income Rate
£ %
0 – 2,000 Starter rate 19
2,001 – 12,150 Basic rate 20
12,151 – 31,580 Intermediate rate 21
31,581 – 150,000 Higher rate 41
Over 150,000 Top rate 46