How many income tax bands does Scotland have in 2025/26?

Six: starter (19%), Scottish basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%). The rest of the UK uses three bands (20% / 40% / 45%).

At what income do Scots start paying more than the rest of the UK?

Lower earners pay slightly less because of the 19% starter band. The crossover is around £28,850 of income; above it Scottish taxpayers pay progressively more, driven mainly by the 42% higher rate starting at £43,663 versus £50,270 elsewhere.

Is the personal allowance different in Scotland?

No. The £12,570 personal allowance is set UK-wide and tapers by £1 for every £2 of income above £100,000. Only the rates and bands above it are devolved.

Does Scotland set its own National Insurance?

No. National Insurance is reserved to the UK government, so Scottish taxpayers pay the same Class 1 rates as everyone else.

What is the top rate of Scottish income tax?

48%, on income above £125,140 — three points higher than the 45% additional rate in the rest of the UK.

What is the Scottish Income Tax Bands 2025/26 — All Six Rates Explained?

The full table of Scotland's six income tax bands for 2025/26 — starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48% — with exact thresholds from the Scottish Government, how the personal allowance applies, and how the bill compares with the rest of the UK. Calculator included. It runs free in your browser on Gera Tools, with nothing uploaded.

Scottish Income Tax Bands 2025/26 — All Six Rates Explained

Name: Scottish Income Tax Bands 2025/26 — All Six Rates Explained
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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Income tax on most earned income is devolved to Scotland, so Scottish taxpayers use six bands in 2025/26 rather than the three used in the rest of the UK. The personal allowance (£12,570) and all National Insurance remain reserved and UK-wide — only the rates and bands below are set by the Scottish Parliament.

Scottish income tax bands 2025/26

Band	Rate	Taxable income (with the standard personal allowance)
Starter rate	19%	£12,571 – £15,397
Scottish basic rate	20%	£15,398 – £27,491
Intermediate rate	21%	£27,492 – £43,662
Higher rate	42%	£43,663 – £75,000
Advanced rate	45%	£75,001 – £125,140
Top rate	48%	Over £125,140

Personal allowance £12,570 (tapered by £1 for every £2 of income over £100,000). Bands shown as gross income assuming the standard allowance.

How Scotland differs from the rest of the UK

More bands: six instead of three, with two extra rates (intermediate 21% and advanced 45%).
Higher rate starts earlier: the 42% higher rate begins at £43,663, against £50,270 for the 40% rate elsewhere — the main reason middle and higher earners pay more.
Lower earners pay a little less: the 19% starter band gives a small saving up to around £28,850 of income.
A higher top rate: 48% above £125,140, versus 45% in the rest of the UK.

Worked examples

Salary	Scottish income tax	Rest-of-UK income tax	Difference
£20,000	£1,458	£1,486	−£28 (less)
£30,000	£3,483	£3,486	−£3 (less)
£50,000	£9,014	£7,486	+£1,528 (more)
£75,000	£19,514	£17,432	+£2,082 (more)
£100,000	£30,764	£27,432	+£3,332 (more)
£150,000	£60,043	£54,332	+£5,712 (more)

Use the calculator above for any salary.

Sources. Scottish Government — Scottish Income Tax: rates and bands 2025 to 2026; GOV.UK — Income Tax rates and Personal Allowances. Verified 2026-06-18.