Income Tax
What is Scottish Basic Rate?
The Scottish Basic Rate is 20% income tax, applied to taxable income between £16,538 and £29,526 for 2026/27. This is the same percentage as England's Basic Rate but covers a narrower income range. The Basic Rate band was widened significantly for 2026/27 (from £27,491 to £29,526), benefiting approximately 55% of Scottish taxpayers.