Income tax - how much should you pay

Income tax is a tax paid on your income. These pages show you how you can work out whether you need to pay income tax, and how it is collected.

You can also find out about allowances that may be set against your income and who is eligible for these.

This content applies to Scotland

Information about income tax and how it is calculated and collected.

Covers the percentage rates of income tax for the current year and the last six years and explains how to calculate the tax.

Covers income tax allowances for personal, married couples and blind person’s allowances and gives amounts for current year and previous six years.

Income tax for people aged 65 and over including information on allowances, reliefs, rebates and which types of income are taxable.