In the 2018/19 Scottish Budget, the Finance Secretary for Scotland announced a raft of additional changes for Scottish resident taxpayers, including new income tax rates, taking the possible income tax rates payable up to five. For 2018/19 the tax rates and bands applicable to Scottish taxpayers on non-savings and non-dividend income are set as follows:
| Bands | Band name | Rates (%) |
| Over £11,850*-£13,850 | Starter Rate | 19 |
| Over £13,850-£24,000 | Basic Rate | 20 |
| Over £24,000-£43,430 | Intermediate Rate | 21 |
| Over £43,430-£150,000** | Higher Rate | 41 |
| Above £150,000** | Top Rated | 46 |
* Assumes person is in receipt of the Standard UK Personal Allowance
** Personal Allowance is reduced by £1 for every £2 earned over £100,000
From April 2019, the National Assembly for Wales has the right to vary the rates of income tax payable by Welsh taxpayers.
