Scotland Income Tax Rates and Personal Allowances

Review the latest income tax rates, thresholds and personal allowances in Scotland which are used to calculate salary after tax when factoring in social security contributions and standard deductions on our salary comparison calculators. Please note these personal income tax rates and thresholds are the streamlined for salary comparison, we also provide complete tax tables for Scotland which includes all relevent tax rates and thresholds including corporation tax rates, VAT etc. as well as specific tax allowances and exemptions from 2009 to 2023. the streamlined Personal Income Tax Rates, Threshold and National Insurance rates on this page include the 1990 tax year through to the 2023 Tax Year.

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The income tax rates and personal allowances for Scotland changed in 2016 in line with the Scotland Act 2012 which empowered the Scottish Government to set it\s own rates of income tax. In 2016, a 10% factoring was applied, this has subsequently morphed into a dedicated set of income tax tables for Scotland. Due to the split and to support historical salary comparison and analysis, the overarching UK tax tables are applied upto transition to support wider features and tools provided by iCalculator for payroll calculation and comparison over time.

Choose a specific income tax year to see Scottish income tax rates and personal allowances used in the associated salary calculator for the same tax year.