2025/26
-
- 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.
Band of taxable income Rate £ % 0 – 2,827 Starter rate 19 2,828 – 14,921 Basic rate 20 14,922 – 31,092 Intermediate rate 21 31,093 – 62,430 Higher rate 42 62,431 – 125,140 Advanced rate 45 Over 125,140 Top rate 48
2024/25
- 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.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 – 2,306 | Starter rate | 19 |
| 2,307 – 13,991 | Basic rate | 20 |
| 13,992 – 31,092 | Intermediate rate | 21 |
| 31,093 – 62,430 | Higher rate | 42 |
| 62,431 – 125,140 | Advanced rate | 45 |
| Over 125,140 | Top rate | 48 |
Disclaimer
This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.