What you’ll pay
The table shows the 2022 to 2023 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.
| Band | Taxable income | Scottish tax rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £14,732 | 19% |
| Basic rate | £14,733 to £25,688 | 20% |
| Intermediate rate | £25,689 to £43,662 | 21% |
| Higher rate | £43,663 to £150,000 | 41% |
| Top rate | over £150,000 | 46% |
Income Tax rates and bands England
The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.
| Band | Taxable income | Tax rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £150,000 | 40% |
| Additional rate | over £150,000 | 45% |
You can also see the rates and bands without the Personal Allowance. You do not get a Personal Allowance on taxable income over £125,140.
If you’re employed or get a pension
Check your Income Tax to see:
- your Personal Allowance and tax code
- how much tax you’ve paid in the current tax year
- how much you’re likely to pay for the rest of the year
Other allowances
You have tax-free allowances for:
- savings interest
- dividends, if you own shares in a company
You may also have tax-free allowances for:
- your first £1,000 of income from self-employment – this is your ‘trading allowance’
- your first £1,000 of income from property you rent (unless you’re using the Rent a Room Scheme)
Find out whether you’re eligible for the trading and property allowances.
You pay tax on any interest, dividends or income over your allowances.