Scottish Income Tax Rates

Scottish Income Tax rates and bands 2017-18

Scottish income tax rate Scottish Bands
Scottish Basic rate 20% Over £11,500* – £43,000
Scottish Higher rate 40% Over £43,000 – £150,000
Scottish Additional Rate 45% Over £150,000 and above**-

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000

Rates have been frozen and the threshold at which people start paying the higher tax rate will remain at £43,000: 99% of Scottish taxpayers will pay no more tax in 2017/18.

Finance Secretary for the Scottish Government, Derek MacKay believes this will raise an additional £107 million which will go to support our public services in 2017/18.

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