Income Tax Scotland 2025 Rates

Income Tax Scotland 2025 Rates. Calculate your income tax, social security and pension. The breakeven point for 2025/26 is £30,318.

On 4 december the scottish government published its 2025 budget, which included the proposed income tax rates for 2025/26. Around 154,000 individuals, the highest earning 5% of scottish taxpayers, will pay up.