Scottish Income Tax Bands 2019/20

You will pay Scottish Income Tax if you live in Scotland. Scottish Income Tax applies to your wages, pension and most other taxable income (such as benefits, rental income and profits you make if you’re self-employed).  

Scottish Tax Band Name	Scottish Rate	Scottish Band
Personal Allowance	0%	Up to £12,500
Starter	19%	Over £12,500 up to £14,549
Basic	20%	Over £14,549 up to £24,944
Intermediate	21%	Over £24,944 up to £43,430
Higher	41%	Over £43,430 up to £150,000
Top	46%	Above £150,000

For the purposes of dividend taxation the Scottish 'Higher' tax band is the same as for the rest of the UK at £50,000.