Scottish Budget 25-26: Taxes Infographic
This infographic looks at the Scottish Fiscal Commission's forecasts for Income Tax, Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax.
Scottish Budget 2025-26: Taxes Infographic
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Data
| Tax | Amount |
|---|---|
| NSND Income Tax | 拢20,477尘 |
| Non-Domestic Rates | 拢3,052尘 |
| Lands and Buildings Transaction Tax (LBTT) | 拢1,019尘 |
| Scottish Landfill Tax | 拢40尘 |
| SFC Tax Forecast 2025-26 | 拢24,588尘 |
Source:
| Taxable income | Band | Tax rate |
|---|---|---|
| Up to 拢12,570 | Personal Allowance (reserved) | 0% |
| 拢12,571 to 拢15,397 | Starter | 19% |
| 拢15,398 to 拢27,491 | Basic | 20% |
| 拢27,492 to 拢43,662 | Intermediate | 21% |
| 拢43,663 to 拢75,000 | Higher | 42% |
| 拢75,001 to 拢125,140 | Advanced | 45% |
| Above 拢125,140 | Top | 48% |
Source:
| Taxable income | Band | Tax rate |
|---|---|---|
| Up to 拢12,570 | Personal Allowance | 0% |
| 拢12,571 to 拢50,270 | Basic | 20% |
| 拢50,271 to 拢125,140 | Higher | 40% |
| Over 拢125,140 | Additional | 45% |
Source:
| Purchase price | LBTT rate |
|---|---|
| Up to 拢145,000 | 0% |
| 拢145,001 to 拢250,000 | 2% |
| 拢250,001 to 拢325,000 | 5% |
| 拢325,001 to 拢750,000 | 10% |
| Over 拢750,000 | 12% |
Source:
| Purchase price | SDLT rate |
|---|---|
| Up to 拢125,000 | 0% |
| 拢125,001 to 拢250,000 | 2% |
| 拢250,001 to 拢925,000 | 5% |
| 拢925,001 to 拢1,500,000 | 10% |
| Over 拢1,500,000 | 12% |
Source: