Scottish Income Tax Rates 2019/20 & Tax Calculator Wizard
The table below shows the Scottish Income Tax rates you pay in each band, if you have a standard Personal Allowance of £12,500.
You do not get a Personal Allowance if you earn over £125,000.
|Over £12,500-£14,549||Starter Rate||19%|
|Over £14,549-£24,944||Scottish Basic Rate||20%|
|Over £24,944-£43,430||Intermediate Rate||21%|
|Over £43,430-£150,000||Higher Rate||41%|
|Above £150,000||Top Rate||46%|
You pay Scottish Income Tax if you live in Scotland.
You may also pay Scottish Income Tax if you:
- move to or from Scotland
- live in a home in Scotland and one elsewhere in the UK, for example for work
- do not have a home and stay in Scotland regularly, for example you stay offshore or in hotels
How you pay
If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate.
Your tax code will be S1250L if you pay Scottish Income Tax and get the standard Personal Allowance of £12,500.
If you fill in an online Self Assessment tax return, there’s a box for you to tell HMRC that you pay Scottish Income Tax.
Below you will find a handy tax calculator wizard which you can use to calculate all taxes and national insurance contributions for PAYE, Self Employment, Dividend, Capital Gains and Savings Income.
The full calculator can be found at UKTaxCalculators.co.uk