Free cheat-sheet

Scottish Tax Cheat-Sheet — 2026/27

Every headline rate and threshold for 2026/27, on one page. Press Ctrl/Cmd + P to print or save as PDF, or have it emailed to you below.

Free: the 2026/27 Scottish Tax Cheat-Sheet

Every headline rate — income tax, NI, LBTT, dividends, CGT — on one page. We'll email it now.

Scottish Income Tax bands (2026/27)

Starter — £12,571 – £16,53719%

Basic — £16,538 – £29,52620%

Intermediate — £29,527 – £43,66221%

Higher — £43,663 – £75,00042%

Advanced — £75,001 – £125,14045%

Top — £125,141+48%

Allowances & thresholds

Personal Allowance£12,570

Personal Allowance taper (lose £1 per £2 over)£100,000 — gone at £125,140

Dividend allowance£500

Capital Gains annual exempt amount£3,000

National Insurance (employee, Class 1)

Main rate (£12,570 – £50,270)8%

Above £50,2702%

LBTT — standard buyer

Up to £145,0000%

£145,001 - £250,0002%

£250,001 - £325,0005%

£325,001 - £750,00010%

Over £750,00012%

LBTT — first-time buyer

Up to £175,0000%

£175,001 - £250,0002%

£250,001 - £325,0005%

£325,001 - £750,00010%

Over £750,00012%

Additional Dwelling Supplement (ADS)

On the full price (second homes / buy-to-let over £40,000)8%

Dividend tax rates

Basic rate10.75%

Higher rate35.75%

Additional rate (over £125,140)39.35%

Capital Gains Tax rates

Shares — basic / higher18% / 24%

Property — basic / higher18% / 24%

Business Asset Disposal Relief18%

Student loan (Scotland)

Plan 4 (SAAS) — repay 9% over£33,795

Postgraduate — repay 6% over£21,000

New State Pension

Weekly£241.30

Annual£12,548

Figures are for 2026/27and are kept in sync with the rates used across MoneySCOT's calculators. Information for educational purposes only — not financial advice.

Free: the 2026/27 Scottish Tax Cheat-Sheet

Every headline rate — income tax, NI, LBTT, dividends, CGT — on one page. We'll email it now.