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Table 1: Scottish Fiscal Commission's forecasts for 2025-26TaxAmountNSND Income Tax£20,477mNon-Domestic Rates£3,052mLands and Buildings Transaction Tax (LBTT)£1,019mScottish Landfill Tax£40mSFC Tax Forecast 2025-26£24,588mSource: Scottish Government Budget 2025-26Table 2: Scottish Income Tax 2025-26Taxable incomeBandTax rateUp to £12,570Personal Allowance (reserved)0%£12,571 to £15,397Starter19%£15,398 to £27,491Basic20%£27,492 to £43,662Intermediate21%£43,663 to £75,000Higher42%£75,001 to £125,140Advanced45%Above £125,140Top48%Source: Scottish Government Budget 2025-26Table 3: RUK Income Tax 2025-26Taxable incomeBandTax rateUp to £12,570Personal Allowance0%£12,571 to £50,270Basic20%£50,271 to £125,140Higher40%Over £125,140Additional45%Source: UK Government Income Tax RatesTable 4: Residential property tax: Land Buildings Transaction Tax (LBTT)Purchase priceLBTT rateUp to £145,0000%£145,001 to £250,0002%£250,001 to £325,0005%£325,001 to £750,00010%Over £750,00012%Source: Scottish Government Budget 2025-26Table 5: Residential property tax: Stamp Duty Land Tax (SDLT)Purchase priceSDLT rateUp to £125,0000%£125,001 to £250,0002%£250,001 to £925,0005%£925,001 to £1,500,00010%Over £1,500,00012%Source: UK Government Residential Property Rates