UNITED KINGDOM / SCOTLAND / TAX TABLES / 2025/26 / PAST YEAR

Scotland tax tables 2025/26

Name: Scotland tax tables 2025/26
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

The figures set by or for Scotland for 2025/26: income tax brackets, payroll contributions and employer rates. Federal or national figures for the UK are on the national page.

Past tax year. These are the 2025/26 figures (2025-04-06 to 2026-04-05), kept for reference and superseded. For the figures in force now, see Scotland tax tables 2026/27.

In force: 2025-04-06 to 2026-04-05
Currency: GBP
Download: Download CSV JSON OpenAPI spec

Income tax

Income Tax bands: Scotland

Taxable income above the Personal Allowance, per year	Rate
Starter rate: £0 to £2,827	19%
Basic rate: £2,827 to £14,921	20%
Intermediate rate: £14,921 to £31,092	21%
Higher rate: £31,092 to £62,430	42%
Advanced rate: £62,430 to £125,140	45%
Top rate: Over £125,140	48%

Source: HMRC: Income Tax rates and allowances for current and past years (2025 to 2026 column) · retrieved 2026-11-09

Personal Allowance

Item	Value
Personal Allowance	£12,570
Income limit for the Personal Allowance	£100,000
Allowance taper above the income limit (per £1 of income)	50%

Source: HMRC: Income Tax rates and allowances for current and past years (2025 to 2026 column) · retrieved 2026-11-09

All United Kingdom tax tables 2025/26 →

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CalcBloc (2026). Scotland tax tables 2025/26. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/uk/tax-tables/2025-26/scotland

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">Income Tax bands: Scotland (2025-26)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Taxable income above the Personal Allowance, per year</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Starter rate: £0 to £2,827</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">19%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Basic rate: £2,827 to £14,921</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">20%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Intermediate rate: £14,921 to £31,092</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">21%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Higher rate: £31,092 to £62,430</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">42%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Advanced rate: £62,430 to £125,140</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">45%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Top rate: Over £125,140</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">48%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/uk/tax-tables/2025-26/scotland">CalcBloc</a>. Effective 2025-04-06 to 2026-04-05.</p>

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Official sources

gov.ukIncome Tax rates and allowances for current and past years · retrieved 2026-11-09
gov.ukRates and thresholds for employers 2025 to 2026 · retrieved 2026-11-09
gov.ukRates and allowances: National Insurance contributions · retrieved 2026-11-09
gov.ukRates and allowances: Corporation Tax · retrieved 2026-11-09
thepensionsregulator.gov.ukEarnings thresholds (2025 to 2026) · retrieved 2026-11-09

How every figure is checked: methodology. All datasets: CalcBloc data.