Changes to Scottish taxation 2025-2026

The Scottish government has set out its tax plans for 2025 to 2026, announcing changes to the income tax starter and basic rate bands.

At the Budget on 4 December 2024, the Scottish government announced that the starter rate band will increase by 22.6%, and the basic rate band by 6.6% for 2025/26.

No changes will be made to the rates of tax or to the higher, advanced and top rate bands. You can read more about this here. 

You can see the difference below: