A separate income tax regime for Scottish taxpayers with six bands: starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%), and top (48%). Identified by an S prefix on your tax code.
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Scottish Income Tax Bands 2026/27
The complete Scottish income tax bands for 2026/27 - Starter, Basic, Intermediate, Higher, Advanced, and Top rates.
Read guideScottish Income Tax on Your Payslip: Rates, Bands
Understand how Scottish income tax works on your payslip, the current rates and bands, and how to check your S-prefix tax code is correct.
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