Scottish Income Tax Rates and Bands

The Scottish Budget on 12 December 2018 set new thresholds for the devolved Scottish tax rates.

Scottish taxpayers – non-dividend, non-savings income

2019/20

2018/19

19% starter rate on income up to

£2,049

£2,000

20% basic rate on slice of income up to

£12,444

£12,150

21% intermediate rate on next slice up to

£30,930

£31,580

41% higher rate on next slice up to

£150,000

£150,000

46% top rate on income over

£150,000

£150,000

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