Answers · UK 2025/26
When do I start paying higher rate tax in Scotland in 2026/27?
Scottish higher rate (42%) starts at £43,663 in 2026/27 — significantly lower than the £50,270 threshold in the rest of the UK. There is also a Scottish advanced rate of 45% above £75,000 and a top rate of 48% above £125,140.
Full answer
Scotland has its own Income Tax bands, set by the Scottish Parliament for 2026/27. The rates are: starter rate 19% on £12,571–£15,397, basic rate 20% on £15,398–£27,491, intermediate rate 21% on £27,492–£43,662, higher rate 42% on £43,663–£75,000, advanced rate 45% on £75,001–£125,140, and top rate 48% above £125,140. The Personal Allowance of £12,570 is the same as the rest of the UK. The key difference: Scottish higher rate kicks in at £43,663 versus £50,270 elsewhere, costing a Scottish higher-rate taxpayer up to £2,755 more in tax. The advanced rate at £75,000 (45%) is also higher than the rest-of-UK higher rate of 40%. Use the Scottish Income Tax calculator for an accurate comparison with the rest-of-UK rates.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.