What are the Scottish income tax rates?
Scotland has six income tax bands above the personal allowance for 2026-27, set by the Scottish Parliament: starter rate 19% (£12,571 to £16,537), basic 20% (to £29,526), intermediate 21% (to £43,662), higher 42% (to £75,000), advanced 45% (to £125,140) and top rate 48% above that, according to GOV.UK.
Scottish rates apply only to earnings, pensions and other non-savings, non-dividend income of people who live in Scotland. Savings and dividends are taxed at UK rates, the personal allowance is the same, and National Insurance is UK-wide. Scottish taxpayers have tax codes starting with S.
Whether someone in Scotland pays more or less than elsewhere depends on their income, because the starter rate is lower but the higher bands start earlier. HMRC's income tax statistics give taxpayer numbers for Scotland by marginal rate.
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This answer says where the official figures are published and how they are defined. It gives no verdict on any claim. To report an error, send a correction request. More questions about tax rates, allowances and household bills: all Tax rates, allowances and household bills questions.