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Scottish Income Tax Bands 2018/19

You will pay Scottish Income Tax if you live in Scotland. Scottish Income Tax applies to your wages, pension and most other taxable income (such as benefits, rental income and profits you make if you’re self-employed). 


Scottish Tax Band Name Scottish Rate Scottish Band
Personal Allowance 0% Up to £11,850
Starter 19% Over £11,850 up to £13,850 
Basic 20% Over £13,850 up to £24,000
Intermediate 21% Over £24,000 up to £44,273
Higher 41% Over £44,273 up to £150,000
Top 46% Above £150,000


For the purposes of dividend taxation the Scottish 'Higher' tax band is the same as for the rest of the UK at £46,350.

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