Scottish Income Tax Bands

Band Taxable Income Tax Rate
Starter £0 – £14,876 19%
Basic £14,877 – £26,561 20%
Intermediate £26,562 – £43,662 21%
Higher £43,663 – £75,000 42%
Advanced £75,001 – £125,140 45%
Top £125,141+ 48%

Need Help With Your Accounts Or Tax?

Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.