Scottish Income Tax bands and rates 2026/27
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Quick answer: Scottish taxpayers pay Income Tax to the Scottish Government on non-savings non-dividend income using six bands — starter, basic, intermediate, higher, advanced and top. Savings and dividend tax remain UK-wide.
If your main home is in Scotland, your tax code usually starts with S. Scottish rates diverge from rUK — cross-border workers and remote workers need to check which rules apply.
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Last reviewed:
Read the full work & self-employment guide →What is Scottish Income Tax? →Primary source: www.gov.uk/scottish-income-tax
The six bands
Income is taxed in slices across starter, basic, intermediate, higher, advanced and top rates. Thresholds update each April in the Scottish Budget. Compare your marginal rate with rUK if considering relocation or remote work.
Who is a Scottish taxpayer
Generally if Scotland is your main home during the tax year. MPs and MSPs for Scottish constituencies are Scottish taxpayers regardless of home. One home in Scotland and one elsewhere — count days or use tie-breaker rules in HMRC guidance.
Common questions
Do I pay Scottish tax if I work remotely for a London employer?
If you live in Scotland, yes on your salary — employer location does not override residence for Income Tax.