Retirement Planning and Wealth Management

Scottish rates and bands for 2026/27

Bands Band name Rates (%)
Over £12,571*-£16,537 Starter Rate 19
Over £16,538-£29,526 Basic Rate 20
Over £29,527-£43,662 Intermediate Rate 21
Over £43,663-£75,000 Higher Rate 42
Over £75,001-£125,140** Advanced Rate 45
Above £125,140 Top Rate 48

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000



Scottish rates and bands for 2025/26

Bands Band name Rates (%)
Over £12,571*-£15,397 Starter Rate 19
Over £15,398-£27,491 Basic Rate 20
Over £27,492-£43,662 Intermediate Rate 21
Over £43,663-£75,000 Higher Rate 42
Over £75,001-£125,140** Advanced Rate 45
Above £125,140 Top Rate 48

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000



Note: These tables are provided for guidance only.

TAX ADVICE WHICH CONTAINS NO INVESTMENT ELEMENT IS NOT REGULATED BY THE FINANCIAL CONDUCT AUTHORITY.