How much income tax am I paying in 2019-20?

From 6 April 2019, income tax on earnings will have five bands compared to three in the rest of the UK. This is the third year the Scottish Parliament has power to set the rates and bands of income tax on earnings. It has no power over personal allowance, savings and dividends income tax, or income tax reliefs and exemptions, which continue to be set by the UK Government.

Scottish income tax is charged to Scottish taxpayers – who are identified by an S-code in their tax return and assessed on the basis of their main place of residency, not their place of work. For instance a taxpayer who lives in Berwick-upon-Tweed but works in Edinburgh pays “rest-of-UK” income tax, not Scottish.

Table 1 shows Scottish income tax in 2019-20 with the starter rate at 19p, and intermediate rate at 21p.

Scotland rUK
Name Rate Band Rate Band
Personal Allowance 0% Up to £12,500* 0% Up to £12,500*
Starter 19% £12,501 to £14,549 n/a n/a
Basic 20% £14,550 to £24,944 20 £12,501 to £50,000
Intermediate 21% £24,945 to £43,430 n/a n/a
Higher 41% £43,431 to £150,000 40% £50,001 to £150,000
Top/additional* 46% Over £150,000 45% Over £150,000
* “Top” rate in Scotland, “additional” rate in rUK.

Create your own Scottish policy

You can calculate your 2019-20 tax liability below, and you can also set your own income tax policy by changing the rates and thresholds.

The Scottish Government can add or remove bands, but this type of change is not possible in this tool. SPICe hope to add this functionality in future versions.

Enter your annual salary:

Starter rate %

Basic rate % Basic Rate Threshold £

Intermediate rate % Intermediate Rate Threshold £

Higher rate % Higher Rate Threshold £

Additional rate % Top Rate Threshold £

Tax band Scotland rUK Difference
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