WIREDGOV

Income tax rates have been frozen for the rest of this Parliament and more of people’s money will be taxed at the starter and basic rates.

Finance Secretary Shona Robison set out the decisions as part of the 2025-26 Scottish Budget, as she also published Scotland’s Tax Strategy.  

The Finance Secretary also committed to freezing the number of tax bands, providing certainty to taxpayers and businesses.

As a result, more than half of taxpayers pay less than they would elsewhere in the UK and the Strategy commits to this being maintained for the remainder of this Parliament. 

In 2025-26, Income Tax proposals will see:

• the Basic rate and Intermediate rate thresholds increase by 3.5%, effectively twice the rate of inflation, to £15,397 and £27,491 respectively
• the Higher, Advanced and Top rate thresholds will be maintained at £43,662, £75,000 and £125,140 respectively

The Finance Secretary said:  

“I have decided to provide tax support for low and medium-income earners.

“The Basic and Intermediate rate thresholds will increase this year by 3.5%, effectively twice the rate of inflation.

“That means more of people’s money will be taxed at the starter and basic rates.

“It also means that the majority of taxpayers in Scotland will continue to pay less income tax than in the rest of the UK. This will remain true until at least the end of this Parliament while, as with the UK, thresholds for Higher, Advanced and Top rates will be maintained at their current levels.

“Overall, the income tax decisions we have taken since devolution have delivered up to £1.7 billion more in 2025-26 than if we had followed UK Government policies. 

“Setting out our plans now for the rest of this parliament will provide certainty, allowing taxpayers to better manage their finances and businesses to plan and make investment decisions with confidence.” 

Background 

Scotland's Tax Strategy: Building on our Tax Principles - gov.scot sets out the Scottish Government’s medium-term ambitions for how the tax system should develop to support the delivery of government priorities.

The Scottish Fiscal Commission forecast that Income Tax will raise £20.5 billion in 2025-26, an increase of 3% compared to their most recent forecast in December 2023.

Scottish Budget 2025 to 2026 - gov.scot

A’ toirt seachad seasmhachd a thaobh chìsean

Tha a’ mhòr-chuid a’ pàigheadh nas lugha cìs teachd a-steach na an còrr den RA.

Chaidh ìrean cìse airson teachd a-steach a reòthadh airson a’ chòrr den Phàrlamaid seo is pàighidh barrachd dhaoine cìsean aig an ìre tòiseachaidh is a’ bhun-ìre.

Mhìnich Rùnaire an Ionmhais, Seòna Robastan, na roghainnean mar phàirt de Bhuidsead na h-Alba 2025-26, is i cuideachd a’ foillseachadh Ro-innleachd Cìse na h-Alba.

Gheall Rùnaire an Ionmhais cuideachd gun dèigheadh àireamh nam bann-cìse a reòthadh, a’ toirt cinnt do luchd-pàighidh chìsean is gnothachasan.

Air sgàth sin, pàighidh barrachd na leth de luchd-pàighidh chìsean nas lugha na phàigheadh iad anns a’ chòrr den Rìoghachd Aonaichte is tha an Ro-innleachd a’ gealltainn gun tèid seo a chumail airson na tha air fhàgail den Phàrlamaid seo.

Ann an 2025-26, fàgaidh molaidhean a thaobh Cìs Teachd a-Steach gu bheil:

• a’ phuing aig a feum neach a bhith a’ pàigheadh bun-ìre agus ìre mheadhanach nan cìsean ag èirigh 3.5% - an ìre mhath a dhà uimhir ìre na h-atmhorachd – gu £15,397 agus £27,491
• na puingean aig an tèid na h-ìrean Nas Àirde, Adhartach agus As Àirde a phàigheadh air an cumail aig £43,662, £75,000 agus £125,140

Thuirt Rùnaire an Ionmhais:

“Tha mi air taghadh taic a thaobh chìsean a thoirt do dhaoine a tha a’ cosnadh tuarastal ìosail is meadhanach.

“Thig àrdachadh de 3.5% air a’ phuing far am feum daoine Bun-ìre is Ìre Mheadhanach nan cìsean a phàigheadh – an ìre mhath a dhà uimhir ìre na h-atmhorachd.

“Tha sin a’ ciallachadh gum bi barrachd dhaoine a’ pàigheadh chìsean aig an ìre tòiseachaidh is a’ bhun-ìre.

“Tha e cuideachd a’ ciallachadh gum bi a’ mhòr-chuid de luchd-pàighidh chìsean ann an Alba fhathast a’ pàigheadh nas lugha cìsean teachd a-steach na tha an còrr den Rìoghachd Aonaichte. Mairidh seo gu co-dhiù crìoch na Pàrlamaid seo fhad ’s a tha na puingean aig an tèid na h-ìrean Nas Àirde, Adhartach agus As Àirde a phàigheadh a’ fuireach far a bheil iad – dìreach mar a tha e sa chòrr den Rìoghachd Aonaichte.

“Uile gu lèir, tha na roghainnean againn a thaobh chìsean bho chaidh Pàrlamaid na h-Alba a stèidheachadh air suas gu £1.7 billean a bharrachd a thoirt seachad ann an 2025-26, an taca ris an t-suim a bhiodh againn nam biodh sinn air poileasaidhean Riaghaltas na Rìoghachd Aonaichte a leantainn.

“Le bhith a’ mìneachadh ar planaichean airson a’ chòrr den phàrlamaid seo an-dràsta, tha sinn a’ toirt cinnt do dhaoine, is ga dhèanamh comasach do luchd-pàighidh chìsean rian nas fheàrr fhaighinn air an airgead aca is ga dhèanamh comasach do ghnothachasan a bhith a’ planadh is a’ dèanamh roghainnean tasgaidh le misneachd.”

Cùl-fhiosrachadh

Tha Ro-innleachd Cìse na h-Alba: A’ Togail air ar Prionnsabalan a Thaobh Chìsean Scotland's Tax Strategy: Building on our Tax Principles - gov.scot  a’ mìneachadh amasan Riaghaltas na h-Alba thairis air a’ mheadhan-ùine a thaobh mar a bu chòir don t-siostam chìse a bhith air a leasachadh gus taic a chur ri prìomhachasan an riaghaltais.

Tha Coimisean Fiosgail na h-Alba a’ tuairmse gum bi Cìs Teachd a-Steach a’ togail £20.5 billean ann an 2025-26, àrdachadh de 3% an taca ris an tuairmse mu dheireadh aca anns an Dùbhlachd 2023.

Scottish Budget 2025 to 2026 - gov.scot