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UNITED KINGDOM / SCOTLAND / TAX TABLES / 2026/27

Scotland tax tables 2026/27

The figures set by or for Scotland for 2026/27: income tax brackets, payroll contributions and employer rates. Federal or national figures for the UK are on the national page.

In force
2026-04-06 to 2027-04-05
Currency
GBP
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Income tax

Income tax

Income Tax bands: Scotland

Taxable income above the Personal Allowance, per yearRate
Starter rate: £0 to £3,96719%
Basic rate: £3,967 to £16,95620%
Intermediate rate: £16,956 to £31,09221%
Higher rate: £31,092 to £62,43042%
Advanced rate: £62,430 to £125,14045%
Top rate: Over £125,14048%

Source: HMRC: Income Tax rates and allowances for current and previous tax years (updated 6 April 2026) · retrieved 2026-10-16

Personal Allowance

ItemValue
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 previous tax years (updated 6 April 2026) · retrieved 2026-10-16

All United Kingdom tax tables 2026/27 →

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Official sources

  1. gov.ukRates and thresholds for employers 2026 to 2027 · retrieved 2026-11-06
  2. gov.ukIncome Tax rates and allowances for current and previous tax years · retrieved 2026-10-16
  3. gov.ukRates and allowances: National Insurance contributions · retrieved 2026-10-16
  4. gov.ukIncome Tax in Scotland · retrieved 2026-10-16
  5. gov.ukIncome Tax in Wales · retrieved 2026-10-16
  6. gov.ukCollection of student loans from 6 April 2026 · retrieved 2026-10-16
  7. gov.ukCorporation Tax rates and allowances · retrieved 2026-10-16
  8. gov.ukVAT rates · retrieved 2026-10-16
  9. gov.ukPay Apprenticeship Levy · retrieved 2026-11-06
  10. gov.ukEmployment Allowance · retrieved 2026-11-06
  11. thepensionsregulator.gov.ukEarnings thresholds (automatic enrolment) · retrieved 2026-11-06
  12. gov.ukWorkplace pensions: What you, your employer and the government pay · retrieved 2026-11-06
  13. legislation.gov.ukSI 2026/231: Extension of Veteran's Relief (regulation 6) · retrieved 2026-11-06

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