You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.
You pay a different tax, called the ‘Scottish rate of Income Tax’, on income from 6 April 2017 to 5 April 2018.
Scottish Income Tax applies to your wages, pension and most other taxable income.
You’ll pay the same tax as the rest of the UK on dividends and savings interest.
What you’ll pay
The table shows the Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £11,500. You don’t get a Personal Allowance if you pay additional rate tax.
| Band |
Taxable income |
Scottish tax rate |
| Personal Allowance |
Up to £11,500 |
0% |
| Basic rate |
£11,501 to £43,000 |
20% |
| Higher rate |
£43,001 to £150,000 |
40% |
| Additional rate |
over £150,000 |
45% |
