Scottish rates and bands for 2026/27
| Bands | Band name | Rates (%) |
|---|---|---|
| Over £12,571*-£16,537 | Starter Rate | 19 |
| Over £16,538-£29,526 | Basic Rate | 20 |
| Over £29,527-£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 |
* 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 2025/26
| Bands | Band name | Rates (%) |
|---|---|---|
| Over £12,571*-£15,397 | Starter Rate | 19 |
| Over £15,398-£27,491 | Basic Rate | 20 |
| Over £27,492-£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 |
* 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.