Newcastle: 01782 713700 , Nantwich: 01270 623821 , Market Drayton: 01630 698017 , Newport: 01952 811745

Income tax rates - Scotland

2018/19
2017/18
  • 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 - 2,000 Starter rate 19
2,001 - 12,150 Basic rate 20
12,151 - 31,580 Intermediate rate 21
31,581 - 150,000 Higher rate 41
Over 150,000 Top rate 46
  • 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 - 31,500 Basic rate 20
31,501 - 150,000 Higher rate 40
Over 150,000 Additional rate 45