14 January 2026
In the Scottish budget, financial secretary, Shona Robinson has announced changes to the tax bands for the 2026/27 tax year.
In her speech she confirmed increases to the basic and intermediate tax thresholds, of 7.4%. all other rates will be frozen.
The amended thresholds and Scottish tax brackets for 2026/27 can be found here.
The rates and bands in the table below are based on the UK Personal Allowance, which is £12,570, as confirmed by the UK Government in the 2025 Autumn Statement.
Scottish tax brackets for 2026/27
|
Rate Name |
Income Range |
Rate |
|
Starter rate |
£12,571* - £16,537 |
19% |
|
Basic rate |
£16,538 - £29,526 |
20% |
|
Intermediate rate |
£29,527 - £43,662 |
21% |
|
Higher rate |
£43,663 - £75,000 |
42% |
|
Advanced rate |
£75,001 - £125,140 |
45% |
|
Top rate |
Over £125,140 |
48% |
* Assumes individuals are in receipt of the standard Personal Allowance.
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