Our website uses cookies to enhance the visitor experience (what's a cookiecookieCookies are small text files that are stored on your computer when you visit a website. They are mainly used as a way of improving the website functionalities or to provide more advanced statistical data.). Are you happy for us to use cookies during your visits?
Please note: continuing without making a choice equates to giving us your consent, which you can withdraw at any time via our cookies policy page.


Income Tax Rates and Bands

Recent income tax rates and bands are as follows:

2019/20 2020/21 2021/22 2022/23
Savings rate: 10%, 0% from 2015/16 Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000
Dividend Allowance: 0% Up to £2,000 Up to £2,000 Up to £2,000 Up to £2,000
Basic rate: 20% Up to £37,500 Up to £37,500 Up to £37,700 Up to £37,700
Higher rate: 40% £37,501 - £150,000 £37,501 - £150,000 £37,701 - £150,000 £37,701 - £150,000
Additional rate: 45% Over £150,000 Over £150,000 Over £150,000 Over £150,000

When the personal allowance is taken into account an individual will start to pay tax at 40% when their total income exceeds £50,270 in 2021/22. This threshold (and the 45% threshold) can be increased if the taxpayer pays personal pension contributions or makes gift aid donations.

For 2021/22 the intermediate rate band on non-savings income for Scottish Taxpayers is set at £43,662. For all other income types it remains in line with the main UK band of 50,000.

Scottish Income Tax Rates and Bands for non-savings income

2019/20 2020/21 2021/22 2022/23
Starter rate: 19% Up to £2,049 Up to £2,085 Up to £2,097 Up to £2,097
Basic rate: 20% £2,050 to £12,444 £2,086 to £12,658 £2,098 to £12,726 £2,098 to £12,726
Intermediate rate: 21% £12,445 to £30,930 £12,659 to £30,930 £12,727 to £31,092 £12,727 to £31,092
Higher rate: 41% £30,931 to £150,000 £30,931 to £150,000 £31,093 to £150,000 £31,093 to £150,000
Additional rate: 46% Over £150,000 Over £150,000 Over £150,000 Over £150,000
  • Email this page to a friend
  • Share on LinkedIn
  • Share on Twitter
  • Share on Facebook

Call us on 01633 613313

  • Arrange a meeting
  • No-obligation quote

Request a Callback