2026 to 2027 Scottish rates and bands added to guidance

The Scottish Government's factsheet on Scottish income tax rates and bands was updated on 13 January 2026 to add the 2026 to 2027 rates and bands¹. The page, first published on 4 December 2024, carries a last updated date of 14 January 2026, the following day, when a hyperlink was expanded to include a full word¹.

The 2025 to 2026 rates and bands were set out at the Scottish Budget on 4 December 2024 by the Cabinet Secretary for Finance¹. They are based on the UK Personal Allowance for 2025 to 2026 of £12,570, which the UK Government confirmed at its 2024 Autumn Budget¹.

The published 2025 to 2026 bands and rates are:

The £12,571 starting point assumes the individual receives the standard UK Personal Allowance¹. The factsheet notes that those earning more than £100,000 see their Personal Allowance reduced by £1 for every £2 earned over £100,000¹.

The figures for 2026 to 2027 themselves are not set out in the text of the page as published; the update log records only that they were added on 13 January 2026¹. The rates and bands for that year, and the Budget at which they were set, have not been reported here.

Why it matters for households

Scottish Income Tax applies to the non-savings, non-dividend income of Scottish taxpayers, and the rates and bands differ from those elsewhere in the UK. The addition of the 2026 to 2027 figures to the factsheet means the published reference for the coming year now sits alongside the 2025 to 2026 table on the same page¹. For anyone whose pay, pension or self-employed profit is taxed under the Scottish bands, the thresholds at which each rate begins determine how much of that income falls into each band, and the point at which the 19 per cent Starter Rate gives way to the 20 per cent Scottish Basic Rate, and so on up the table¹. The interaction with the UK Personal Allowance matters at the top end: the £1 for every £2 taper above £100,000 of income reduces the allowance, which in turn affects the income on which the Scottish rates are charged¹. The 2025 to 2026 table is based on a Personal Allowance of £12,570¹; the allowance used for 2026 to 2027 is not stated in the page text as published.

What happens next

The factsheet records two dated updates: the addition of the 2026 to 2027 rates and bands on 13 January 2026, and a hyperlink change on 14 January 2026¹. No further steps are set out on the page.