04 December 2024
In the Scottish budget, financial secretary, Shona Robinson has announced changes to the tax bands for the 2025/26 tax year. In her speech she stated that the lower bands would be increased so that low earners would keep more of their earnings.
The amended thresholds and Scottish tax brackets for 2025 can be seen in a revenue impact statement and the full budget publication and are represented in the below table for your ease:
Scottish tax brackets for 2025/26
|
Rate Name |
Income Range |
Rate |
|
Starter rate |
£12,571 - £15,397 |
19% |
|
Basic rate |
£15,398 - £27,491 |
20% |
|
Intermediate rate |
£27,492 - £43,662 |
21% |
|
Higher rate |
£43,663 - £75,000 |
42% |
|
Advanced rate |
£75,001 - £125,140 |
45% |
|
Top rate |
Over £125,140 |
48% |
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