Scotland Income Tax Rates and Personal Allowances in 2020

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The personal income tax rates and personal allowances in Scotland are updated annually with new tax tables published by HMRC and the Scottish Government (Scottish Rates of Income Tax - SRIT). The Tax tables below include the tax rates, thresholds and allowances included in the Scotland Salary Calculator 2020 which is designed for salary calculation and comparison.

2020 Personal Allowance

The personal allowance in 2020 is £12,500.00. The Personal allowance is the amount you can earn in 2020 before paying any tax so is also referred to as an individual's tax free allowance.

2020 Personal Income Tax Rates and Thresholds

Scotland Residents Income Tax Tables in 2020: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from £0.00 to £12,500.00
19%Income from £12,500.01 to £14,549.00
20%Income from £14,549.01 to £24,944.00
21%Income from £24,944.01 to £43,430.00
41%Income from £43,430.01 to £150,000.00
46%Income from £150,000.01 and above
Scotland Non-Residents Income Tax Tables in 2020: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from £0.00 to £12,500.00
19%Income from £12,500.01 to £14,549.00
20%Income from £14,549.01 to £24,944.00
21%Income from £24,944.01 to £43,430.00
41%Income from £43,430.01 to £150,000.00
46%Income from £150,000.01 and above

2020 National Insurance Contributions Rates and Thresholds

Class 1 NICs: 2020 Employee and employer rates and thresholds (£ per week)
£118.00 Weekly Lower Earnings Limit (LEL)
£166.00 Weekly Primary Threshold (PT)
£166.00 Weekly Secondary Threshold (ST)
£962.00 Weekly Upper Earnings Limit (UEL)
£962.00 Weekly Upper Secondary Threshold for under 21s
£962.00 Weekly Apprentice Upper Secondary Threshold (AUST) for under 25s
£3,000.00 Employment Allowance (Annual per employer)
2020 Employee's (primary) Class 1 contribution rates
0% Below LEL
0% LEL - PT
12% PT- UEL
2% Above UEL

Please note that Scottish Non-residents only pay tax on their Scottish income - they do not pay tax in Scotland on their foreign income though this may be subject to tax on their foreign income in the country in which the taxpayer is classed as a resident or in the country where the foreign income was earned / paid.

Streamlined Personal Income Tax Rates, Personal Allowances and Tax thresholds

In order to support comparison of salaries across jobs, roles, markets and between countries, we use a streamlined set of Personal Income Tax Rates and Thresholds (illustrated below) based on a single individual with standard 2020 personal allowance paying class 1 NIC's in 2020 with no special circumstances, tax exemptions, salary sacrifice or other wage deductions. In addition to the streamlined 2020 personal income tax rates and thresholds, we also provide comprehensive 2020 tax tables which include all relevent tax metrics including 2020 VAT rates, 2020 Corporation tax rates etc. as well as complete personal income tar rates and allowances for the 2020 tax year. The comprehensive tax tables are used in support of our Comprehensive Salary Tax Calculator which provides comprehensive salary tax calculations, including pensions, different tax codes, salary sacrifice, NIC' calculation, empoyer NICS Calculation, special allowances and tax credits and PAYE/Dividend Salary Offset Calculation.

Income Tax in Scotland in 2020

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Scotland periodically and typically updated each year. Note that not all tax rates and thresholds in Scotland change annually, alterations to tax policy to support strategic economic growth in Scotland mean that the certain areas may be focused on to provide specific tax relief in Scotland or support growth in certain areas (overseas invstment in Scotland for example may mean reduced non-resident income tax rates in Scotland for a period).

When tax policy in Scotland changes, the resultant tax tables also change. Tax tables in Scotland are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Scotland, the Scotland tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Scotland for example).

The Scottish Tax Tables may also be referred to as Scotland Tax Slabs, Scotland personal allowances and tax thresholds or Scotland business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2020 tax rates and thresholds used within the 2020 Scotland Salary Calculator. This means that if you are aware of a 2020 tax exemption or 2020 tax allowance in Scotland that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Scotland Salary Calculator. This is simply because we use a streamlined version of the annual tax tables to provide salary comparison and calculation across different employment sectors, job markets and between countries in 2020 and to compare your salary taxes in 2020 to your current salary in 2020. Our aim is to keep saalry calculations and salary comparisons in Scotland simple, we achieve this my making the Scotland salary calculator relevent to Scottish jobseekers our expat community's needs (when comparing salaries between different countries for example). In addition to our simple salary calculators and salary comparison calculators, we also provide detailed tax calculators which use the full tax tables and allowances so you have the choice of tools to suit your tax calculation needs, whether an employee, an employer, contractor or expat, we have a payroll and tax calculator to suit your needs.

Choose a specific income tax year to see Scotland income tax rates and personal allowances used in the associated income tax calculator for the same tax year.