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