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Table 1: Scottish Fiscal Commission's forecasts for 2026-27TaxAmountNSND Income Tax£21,508mNon-Domestic Rates£3,387mLands and Buildings Transaction Tax (LBTT)£1,049mScottish Aggregates Tax£42mScottish Landfill Tax£27mSFC Tax Forecast 2026-27£26,013mSource: Scottish Government Budget 2026-27Table 2: Scottish Income Tax 2026-27Taxable incomeBandTax rateUp to £12,570Personal Allowance (reserved)0%£12,571 to £16,537Starter19%£16,538 to £29,526Basic20%£29,527 to £43,662Intermediate21%£43,663 to £75,000Higher42%£75,001 to £125,140Advanced45%Above £125,140Top48%Source: Scottish Government Budget 2026-27Table 3: RUK Income Tax 2026-27Taxable 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 2026-27Table 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